Reconstituted skim milk with 8.01% DM was standardized with 3% skim milk powder and with 3% demineralized whey powder (DWP), respectively. Gained milk samples are named as 8%, 11% and 8%+3%DWP. All samples were heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min, respectively. Untreated milk was used as control. Milk samples were coagulated by glucono-d-lactone (GDL) at the temperature of 45ºC until pH 4.60 was reached. Milk nitrogen matter content decreased during heat treatments, but linear relationship between applied heat treatments and nitrogen matter decreasing was not found. Nitrogen matter content of sera gained from both untreated and heat treated milk increased with the increase of milk dry matter content and with the addition of DWP. The higher temperature of applied heat treatment, the smaller sera nitrogen matter content. Nitrogen matter content in sera obtained from untreated milk were 64.90 mg%, 96.80 mg% and 117.3 mg% for milk 8%, 11% and 8%+3.0% DWP, respectively. Sera samples obtained from milk 8% heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min had 38.70 mg% 38.30 mg% and 37.20 mg% of nitrogen matter, respectively. Sera samples obtained from milk 11% heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min had 55.90 mg%, 52.80 mg% and 51.30 mg% of nitrogen matter, respectively. Sera samples obtained from milk 8% heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min had 69.50 mg%, 66.20 mg% and 66.00 mg% of nitrogen matter respectively. Distribution of nitrogen matter from untreated milk to milk sera were 12.01%, 11.14% and 17.69% for milk 8%, 11% and 8%+3.0% DWP respectively. Distribution of nitrogen matter from milk 8% heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min to sera samples were 6.99%, 6.72% and 6.59%, respectively. Distribution of nitrogen matter from milk 11% heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min to sera samples, were 6.02%, 5.32% and 5.21%, respectively. Distribution of nitrogen matter from milk 8%+3%DWP heat treated at 85ºC/10 min, 90ºC/10 min and 95ºC/10 min to sera samples were 9.64%, 8.66% and 8.67%, respectively. Whey protein denaturation increased with increasing of the temperature of the applied heat treatment. Denaturation was the most significant for milk sample 11%.