The reduction of sodium chloride in food products has been reported to lower the consumer’s acceptance. In this research, the physical characteristics and sensory property of oil in water emulsion containing sodium chloride, as well as its application in corn soup have been studied. The aim of this research was not only to obtain the saltiest formula, but also to obtain the most stable emulsion with applicable viscosity and to analyze the amount of salt reduction could be achieved. In research stage I, three different oil concentrations (23, 28, and 33%) with constant salt and stabilizers concentration were applied into the emulsions. The result showed that emulsion with 33% was significantly more viscous than the others, whilst emulsion with 23% oil content was found to be less salty than the others (α=0.05). In research stage II, different type and concentration of thickening agent (1 and 2% tapioca; 0.1 and 0.2% xanthan gum), and emulsifier concentration (0.5, 1.0, and 1.5% Soy Protein Isolate) were applied into the emulsions with 28% oil content. The viscosity and stability of emulsion were significantly affected by the concentration of stabilizers. Xanthan gum stabilized emulsions were found to be significantly more stable and more viscous compared to those stabilized by starch (α=0.05). At the end of this research, emulsion with 28% oil content with 0.1% xanthan gum and 0.5% SPI was applied into corn soup. A 25% reduction in sodium chloride could be achieved without decreasing saltiness significantly.