Mayonnaise is one of emulsion food are popular and are consumed all over the world because of the special texture and taste. Mayonnaise commonly used for dressings of salad and spreading in bread and buns. It is a typical oil-in-water (O/W) type emulsion in which lipid is dispersed in water. The aim of present study is to formulate low fat high protein mayonnaise. Reduced fat (RF) mayonnaise was formulated by replacing part of the oil with refined wheat flour gelatinized rice starch and the effect of their inclusion on the sensory properties was investigated. the overall samples of mayonnaise in different ration of soya flour, rice flour and refined wheat flour were prepared. The results were shows that Reduced fat mayonnaise has good taste and appearance. With sensory score of taste were 9.6± .137 and control sample was 7.8± .233. the sample L.F.M. and M.F.M. has good amount of protein 10.6±.152 and 11.5±.153 respectively. the overall acceptability of sample R.F.M was 9.3± .128 which was good in taste and aroma.