To study the lipids and active flavor substances of sauce beef during processing， gas chromatography-mass spectrometry (GC-MS) and other technologies were used to detect and analyze acid value， fats， fatty acids content， lipid oxidation and odor active components in sauce beef samples， which included raw meat， tumble marination samples， cooking samples， and samples secondary sterilization at 90， 100， 110， 120 ℃. Results showed that the acid value of cooking sample was the lowest (2.16 mg/g)， acid value of sauce beef samples increased with the increase of sterilization temperature， samples sterilized at 120 ℃ had the highest acid value (3.68 mg/g). The content of phospholipid in raw meat was the highest(61.33 g/100 g fat). With the increase of sterilization temperature， the content of phospholipid decreased 52.21 g/100 g fat， and the free fatty acid content gradually increased to 13.57 g/100 g fat. Tumble marination and cooking had no significant (P>0.05) effects on the total fatty acids in sauce beef. Thermal sterilization could increase the total content of saturated fatty acid(SFA) and decrease the content of (PUFA). UFA content was mainly affected by PUFA. Changes in MUFA were not significantly under different processes. Heat treatment could significantly(P<0.05) reduce the content of PUFA. Sterilization temperature above 105 ℃ could destroy the PUFA significantly. With the progress of the processing， n-6 PUFA/n-3 PUFA gradually increased and PUFA/SFA decreased. The sterilization temperature above 105 ℃ could significantly (P<0.05) increase the degree of lipid oxidation and promote the decomposition of fatty acids. OAVs of nonanal， octanal， 4-allylanisole and linalool were higher in sauce beef samples. Fatty acids were significantly (P<0.05) correlated with the changes of odor active components. Fat oxidation was significantly (P<0.05) correlated with 2-heptanone， 2-nonone， 2-pentylfuran， ethyl acetate and so on. In summary， the processing temperature below 105 ℃could slows down the deterioration of lipids in sauce beef， which can provide a theoretical reference for the quality control of sauce beef.