This study was conducted to evaluate the fat and protein content of some foods with repeatedly used coconut oil Folin Lowry’s method was adopted in checking the protein content. The result indicated that repeated heating of coconut oil have an effect on the fat and protein content of sample food. The result showed that the protein contain of the raw food sample (beef, chicken, fish, pork meat and yam) which were 6.9%, 6.9%, 6.8%, 7.9% and 3.5% respectively reduce to 5.6%, 4.7%, 4.0%, 6.3% and 2.4% after first fry. During the frying process, cooking oil is exposed to extremely high temperature in the presence of air and moisture. Under such condition complex series of chemical reactions take place resulting in loss of both quality and nutritional value of the cooking oil hence reducing the nutritional value of the food fried.