An understanding of the complex processes that occur during flying is necessary to control the quality of tortilla chips. Quantitative information is needed to describe the rate of oil absorption into the chips during the process. In this study, tortilla chips were processed under different conditions: (I) baking time, (2) frying oil temperature, (3) particle size distribution, and (4) oil quality. The effects of these parameters on the final oil content of tortilla chips were analyzed. oil content of tortilla chips was significantly (P<0.05) affected by initial moisture content and particle size distribution. Higher initial moisture content and smaller particle size resulted in higher final oil content. The pore size distribution and/or mass of air developed during frying would result in higher oil content due to high capillary pressure within the pores during cooling. The final oil content to water removed ratio was independent of frying oil temperature. Ir was also found that the total final oil content was not affected by oil quality but the oil distribution was different. Tortilla chips fried in used oil had more oil accumulated at the surface than tortilla chips fried in fresh oil. The higher viscosity and/or lower surface tension of the used oil could cause the oil to adhere to the product＇s surfaces. Results showed that only 20% of the total final oil content was absorbed by the tortilla chips during frying, and 64% during cooling, leaving only 36% at the chip＇s surface.