Abstract: Beef flavor is crucial for consumer acceptance and food quality. Scholars at home and abroad have conducted research on the formation of beef flavor from multiple perspectives including inherent flavor differences in beef, flavor changes during post-slaughter storage, and the effects of different processing methods on beef flavor. Based on this, this paper systematically summarizes the sources and formation pathways of beef flavor compounds, and elaborates on the flavor changes in beef during processing from the perspectives of flavor differences in raw beef, the impacts of processing methods and parameters on flavor formation, and the regulation of flavor formation pathways. Thus, it comprehensively outlines the mechanisms underlying beef flavor formation, aiming to provide a theoretical basis and technical guidance for the precise regulation of beef flavor during processing.