The consumer’s acceptability of hamburgers elaborated with the flank of culling cows in which the content of salt or fat had been partially replaced was studied. A mixture of potassium chloride, potassium ferrocyanide and sodium ferrocyanide was used as substitutes for the salt. Oat flakes or a mixture of chia and flax seeds were used as substitutes for the fat. The hamburgers were tasted by 34 consumers. Consumers did not detect significant differences between the control and the rest of the formulations. Neither the gender nor the age of the consumers influenced the sensory appraisal. However, many comments regarding texture failures were recorded. Therefore, the substitution of salt and / or fat in the composition of hamburgers made with the flank of cows is a viable alternative for the commercialization of these pieces of low commercial value as long as the texture of the same is adjusted to resemble it to the control.