In order to study the effect of material composition on the oil absorption of frying sample, the restructured potato chips mixed with different proportions of potato starch, wheat gluten or soy protein isolated and water were used as materials. Different oil fractions were determined by staining method. The structural characteristics of the samples before and after frying were observed by scanning electron microscopy (SEM) and stereomicroscope (SM). It was found that the total oil content and structural oil content decreased as the protein concentration increased. The total oil contents of wheat gluten restructured system were less than soy protein isolate system, for 10.04%-16.69%. The addition of protein affected the surface and internal structure of the restructured potato chips before and after frying, and the oil content decreased with the protein concentration increased.