Abstract: In this paper, the volatile components of basswood and bagging Auricularia auricula were extracted by headspace solid phase microextraction (HS-SPME), and were analyzed by GC-MS, and the key flavor substances were determined by relative odor activity value (ROAV). 45 volatile components were detected from the basswood Auricularia auricula, and mainly were alcohols, acids and aldehydes, and the highest relative content was acetic acid, accounting for 14.57% of all volatile components. 46 volatile components were found in bagging Auricularia auricula and mainly components were as basswood Auricularia auricula, and the highest relative content was fourteen alkane, accounting for 8.63% of all volatile components. The ROAV method was used to evaluate the 7 kinds of key flavor substances of basswood Auricularia auricula including 1-octyl-3-alcohol, hexaldehyde, naldehyde, heptanal, valeraldehyde, 1-heptanol and hexanol. There were 6 kinds of key flavoring substances of bagging Auricularia polytricha including 1-octyl-3-alcohol, hexaldehyde, heptanic acid, 1-nonyl alcohol, positive aldehyde and 1-octanol.