The lye macerating process of beef tripe was optimized by the response surface methodology. Based on the single factor test, response surface methodology was used to optimize the lye macerating processing parameters using concentration of NaOH, lye macerating time and temperature as variables. The producing rate and the water shrinkage rate were selected as evaluating indexse. A quadratic polynomial mathematical model was built between the parameters and the evaluating indexes. Response surface results show that the effect of concentration of NaOH was the most significant, and the optimal lye macerating process was obtained at concentration of NaOH of 5.2 g/L, lye macerating time of 33 min, and lye macerating temperature of 47 ℃. The sensory evaluation is 8.3, the producing rate was 261.5% and the water shrinkage rate was 12.1%，which was consistent with the predicted value.