A fundamental two-dimensional model to predict the heat and mass transfer that occur during the vacuum frying of potato chips was solved using the Finite Element toolbox in MATLAB 6.1. The simulation of the heat transfer process included the convection of heat from the surface to the product, the conduction of heat into the product, and a loss of heat using the heat source term representing evaporation. The mass transfer process was divided into two periods: (1) water loss and (2) oil absorption. The first scenario included a diffusion term and a source term. The source term represented the convection and evaporation of water from the product. For the second period, the diffusion term represented the gradual absorption of oil through capillary diffusion.From the simulation, a good agreement between the experimental data and the predicted values was obtained. From the heat transfer model, the rapid increase in temperature of the product toward the boiling point of water (at the associated pressure) followed by its steady increase toward the temperature of the oil was validated. Furthermore, by separating the rate of moisture loss into two parts to represent the constant rate and falling rate period of drying, the model was able to predict an initial period of rapid moisture loss followed by a decreasing rate of moisture loss. The simulation also demonstrated the formation of the crust and the gradual movement of the crust inward. Finally, using two sets of diffusion coefficients that correlated to the two schemes of moisture loss, the model predicted the rapid flux of oil into the product during the constant drying stage, followed by a small amount of oil absorption into its interior once the crust had been established