A total of fifty random samples of locally manufactured and imported beef luncheon were collected from Assiut City. The samples were examined for bacterial quality. The mean values for thermophilic, halophilic, S.aureus, B.cereus and C.perfringens were 1.8 +1.01x104, 1.4+1.22x104, 2.9+0.82x104, 1.6+1.3x10°, 1.4+0.86x10°, 7.3+0.9x10, 1.2+1.1x104, 6.1+1.1x103 and 8.6+0.8x10, 1.4+0.97x102 CFU/g for local and imported luncheon samples, respectively. Thermophiles were detected in 90 and 86.7% of local and imported luncheon samples. Thermophilic counts of 10 were present in 5% of local luncheon samples while this count could not be detected in any of the imported samples. Halophiles were recorded in 100% and 83.3% of local and imported luncheon samples, respectively. Also, the counts of 10° were reported in 10% of local luncheon samples only. Bacillus cereus was isolated from 80% of both local and imported types. The counts of 10 and more were enumerated in 10% of local luncheon samples only. S.aureus was recovered from 10% of both local and imported samples but in low numbers. Clostridium perfringenes could be isolated from 65% and 26.7% of the examined local and imported luncheon samples, respectively. The present study point out that a quite variable bacterial quality was found between the two examined types. The public health aspects of the investigated microorganisms in luncheon were declared.