PURPOSE: A method of maturing beef is provided to tenderize beef and enhance beef flavor by gradually increasing a maturing temperature according to how long the beef is matured. CONSTITUTION: A method of maturing beef comprises three steps. Before maturing beef, vacuum packed beef is dipped in refrigerated salt water and matured while temperature is raised based on a maturing time. A first step is to mature the beef at a temperature of -1.0°C to 1.0°C for 10 days. A second step is to mature the beef at a temperature of 1.0°C to 2.0°C for 10 days. A third step is to mature the beef at a temperature of 1.5°C to 2.5°C for 10 days. The method of maturing beef also comprises a fourth step to mature the beef at 2.5°C to 4.0°C for 10 days. The matured beef in the fourth step has omega-6 and omega-4 at a ratio of 28-32. The refrigerated salt water is 0.1%(w/v) to 5.0%(w/v) and comprises salt chosen from from NaCl, KCl, or NaHCO3. [Reference numerals] (AA) Maturing beef at a temperature of -1.0°C to 1.0°C for 10 days; (BB) Maturing the beef at a temperature of 1.0°C to 2.0°C for 10 days; (CC) Maturing the beef at a temperature of 1.5°C to 2.5°C for 10 days; (DD) Maturing the beef at a temperature of 2.5°C to 4.0°C for 10 days; (EE) Shipment; (S10) 0-10 day; (S20) 11-20 day; (S30) 21-30 day; (S40) 31-40 day
