Abstract: The heat processing degree has a very important influence on the eating quality of beef. In this paper,the longissimus dorsi muscle, beef flank, beef tendon and beef shoulder of Liaoyubai cattle were taken as examples and were separately heated in a water bath under 40, 50, 60, 70, 80, 90 and 100 ℃ for 30 min, then the change rules of water-holding capacity, color and tenderness were studied, meanwhile, the PCA model of electronic nose was used to analyze the relationship between heating temperature and flavor variation, aiming to optimize more accurate processing parameters for different low temperature beef products, therefore providing theoretical guidance for the processing of low temperature beef products. Results showed that the comprehensive evaluation scores of longissimus dorsi muscle and shoulder meat were higher when heated in water bath at 70 ℃ for 30 min, and the scores of longissimus dorsi muscle and shoulder meat were 29.58（cooking loss rate of 41.36%, L^*value of 51.99,a^*value of 13.01, shear stress of 99.6 N, sensory evaluation of 29） and 30.96（cooking loss rate of 39.87%, L^*value of 52.64, a^*value of 12.04, shear stress of 65.8 N, sensory evaluation of 30）, respectively. When heated in80 ℃ water bath for 30 min, the higher comprehensive evaluation scores of brisket and beef tendon meat were 29.76（cooking loss rate of 42.78%, L^*value of 54.62, a^*value of 14.36, shear stress of 179.8 N, sensory evaluation of 28）and 29.43（cooking loss rate of 44.79%, L^*value of 52.09, a^*value of 14.91, shear stress of 159.5 N, sensory evaluation of 29）, respectively. The results of PCA analysis showed that the electronic nose could distinguish the beef products with different heating degrees, suggesting that heating degrees showed obvious influence on the beef flavors.