The purpose of this study was to promote the consumption of rice by substituting goami powder for flour when making muffins. Goami powder was prepared in different particle sizes by grinding the powder for 5 min. 10 min. 15 min. and 20 min. Precisely 72.62% of the goami powder, particles were smaller than 75 ㎛, after grinding the powder for 20 min. with a consistency similar to that of flour (78.86%). To determine the optimal amount of water for goami powder muffin batter, the viscosity of both the flour and the goami powder batter was measured. The appropriate water quantity for goami powder muffins was set at 105 mL. The volume index of flour muffins was 132 mL, while that of the goami powder muffin (GM1, GM2, GM3 and GM4) was 123 mL, 119 mL, 119 mL and 118 mL, respectively. The hardness of the flour muffins, measured by a texture analyer, was 2.03×10³ g/㎠, The hardnesses of the goami powder muffins were 2.83×10³ g/㎠ for GM1, 2.44×10³ g/㎠ for GM2, 2.33×10³ g/㎠ for GM3, and 2.36×10³ g/㎠ for GM4. The L-values and moisture content of the goami powder muffins were higher than those of the flour muffins. In a sensory evaluation the overall preference was the highest for flour muffins. However among the goami powder muffins, GM3, which was made with goami powder ground for 15 min. was the most preferred.