Soursop leaves contains a lot of phytochemical compounds that is useful for human health especially reducing cholesterol but still not exploited too well. The purpose of this research was to study the effect of temperature and steeping time on the anticholesterol activity of “black tea” soursop leaves and compare the anticholesterol activity of “black tea” soursop leaves with dry soursop leaves and fresh soursop leaves. “Black tea” soursop leaves were brewed with different temperatures: 70, 80, and 90oC and steeping time : 15, 20, 25, and 30 minutes and then the optimal results were used to compare with the dry and fresh soursop leaves. Anticholesterol ability was measured with HMG – CoA reductase enzyme. Lower HMG – CoA reductase activity indicated higher anticholesterol activity. The result showed that different temperature and steeping time caused significant difference (p<0,05) toward the activity of enzyme. “Black tea” soursop leaves had the lowest enzyme activity at 90oC and 30 minutes steeping time (0,019±0,001 units/ mgP) with IC50 of 4273,065 mg leaves/L and also supported with highest total phenolic content (198,66±4,57 mg GAE/ L), flavonoid content (33,22±0,41 mg QE/ L), and condensed tannin content (115,36±4,11 mg CE/ L). “Black tea” soursop leaves also had the lowest enzyme activity compared to dry soursop leaves and fresh soursop leaves.