Abstract: To explore the differences in muscle quality characteristics between male and female Tibetan black goats, this study selected male and female Tibetan black goats as research subjects and analyzed the differences in fatty acid composition and volatile flavor substances in different muscle parts (front legs, hind legs, and longissimus dorsi). The results showed that C18:1, C18:0, and C16:0 were the main fatty acid components in different muscle parts. The contents of C6:0, C8:0, C18:0, C20:0, C21:0, and C14:1 in the longissimus dorsi of male goats were significantly higher than those of female goats (P<0.05), and the content of C20:1 in the hind legs of male goats was also significantly higher than that of female goats (P<0.05). In addition, the content of monounsaturated fatty acids (MUFA) in the muscle of male goats (2.06±1.22 g/100 g) was significantly higher than that of female goats (1.57±0.51 g/100g). Using headspace solid-phase microextraction-gas chromatography-mass spectrometry (HS-SPME-GC-MS) to analyze volatile flavor substances, a total of 75 compounds were identified, including aldehydes (18), esters (13), ketones (6), acids (5), alkanes (3), alkenes (3), alcohols (2), and others (25). The total content of aldehydes in female goat meat was significantly higher than that in male goat meat (P<0.05), while the contents of esters and alcohols in male goat meat were significantly higher than those in female goat meat (P<0.05). Principal component analysis (PCA), cluster heatmap analysis, and orthogonal partial least squares discriminant analysis (OPLS-DA) showed that hexanal, heptanal, benzaldehyde, 3-hydroxy-2-butanone, 2-ethylfuran, toluene, ethyl lactate, and nonanal were the key contributing components to the characteristic flavor of Tibetan black goat meat. In terms of gender, male goats, due to their moderate content of fatty acids and flavor precursor substances, were significantly superior to female goats in terms of flavor acceptance and nutritional value (P<0.05). This study provides a theoretical basis for the evaluation of the meat quality and flavor regulation of Tibetan black goats.