目前台灣牛肉進口量年平均可高達10萬公噸，占全台94%的牛肉市場，比例相當高。由於進口運輸時間長，運輸過程的儲藏狀況就顯得格外重要，低溫運輸不僅能確保牛肉的品質外，伴隨的熟成也會提升牛肉的嫩度及風味，是購買牛肉時很重要的資訊。根據研究顯示，牛肉的熟成可藉由阻抗和彈性的變化，評估組織纖維結構及生物阻抗的改變，進而推估牛肉的熟成度。然而目前用於量測生物阻抗的分析系統，雖然具有高精準度量測，但多屬於桌上型的分析設備且價格昂貴，無法普及。本研究將整合生物阻抗量測模組與彈性量測機構，建立一套評估牛肉熟成度的可攜式裝置，在分析生物阻抗的變化期間，同時記錄按壓組織的壓力與形變量，並進一步推算楊氏模量。

Imported beef to Taiwan can reach an annual amount up to 100,000 tons and accounts for 94% of the total in Taiwan’s entire beef market, an extremely high percentage. In view of long import transportation, storage status during transportation is especially important. Low temperature transportation not only can ensure beef quality, but can also improve beef tenderness and flavor through the associated aging effect. This is crucial information for beef purchase. Studies show it is possible to estimate the extent of beef aging by assessing changes in the tissue fiber structure and bioimpedance caused by beef aging. However, current analysis systems for bioimpedance measurement, although providing high precision measurement, are mostly desktop analysis devices and expensive, thus unable to become widely used. In this study, a portable device was developed for beef aging assessment by combining a bioimpedance measurement module and an elasticity measurement mechanism. While analyzing changes in bioimpdeance, the device also recorded the pressure imposed while pressing the tissue and associated deformation for further estimation of Young’s modulus.