Objectives： To study the effect of low heat treatment on furosine in milk under the conditions of different reactant mixing ratio， temperature and time. Methods： Through the analysis of LC-MS， HPLC and OPA methods， the contents of furosine， lactose and lysine were determined and the correlation between substrate ratio and furosine content and the influence of heating temperature and time on the loss rate of lysine and lactose and the formation of furosine were explored， so as to establish the corresponding control requirements of the processing. Results： When the mass ratio of lysine to lactose was 1 ∶ 10， the furosine content reached a maximum value of 1 104.96 μg/mL （72 ℃， 15 s） and 1 451.22 μg/mL （80 ℃， 15 s）， respectively. During the temperature range of 66-80 ℃， the total content of furosine increased with the increase of temperature. The growth rate of furosine and the decrease rate of substrate lactose and lysine were slow in the 10 s before reaction. Conclusions： The formation of furosine can be inhibited by controlling the ratio of substrate， heating temperature and reaction time.