Resumo. This study aimed to evaluate the moisture levels and protein in the heart, gizzard and liver chicken giblets in slaughterhouses industry (SI) located in the middle west of Santa Catarina’s state. Were made samples in two slaughterhouses, SI1 with chickens weighing 1100 g and SI2 with chickens weighing 2800 g, for chicken gibletsin physiological state on slaughter and, immersion chilling output. The total were made 120 samples and realizedduplicate tests of moisture and protein and calculated moisture versus protein relation of chicken giblets inphysiological state after chilling. Results indicates that the highest levels of water absorptions versus protein werefound in the heart, on average 5.63% for samples collected in SI1 and 5.49% in SI2. The lowest level was found inthe liver, with 3.86 for samples collected in SI1 and 3.85 in SI2, while the level in the gizzard was 4.86 and 4.71,respectively. Therefore, the study indicates that chickens gizzard weighing 2.800 g have lower levels of moisturecompared to chickens gizzard of 1.100 g. ANOVA and linear regression between SI complete the study.