“Process whey protein” was prepared by heating bovine milk whey protein isolate solution at neutral pH under salt-free conditions. The process whey protein solution, being clear, was heated at various pHs (2.0 to 11.0) and NaCl concentrations (0 to 200 mM), and the turbidity and gel properties of the products were then examined. For comparison, the properties of the whey protein isolate treated under the same conditions were measured. The whey protein isolate formed a transparent gel or sol below pH 3 and above pH 7 at low NaCl concentration after heating, but the process whey protein formed transparent gels and sols over a wider range of pH and NaCl concentrations than those of the whey protein isolate. More elastic, firmer, and denser gels were obtained from the process whey protein than from the whey protein isolate. The process whey protein provides a novel food material with useful properties.