The objectives of this study were to analyze and identify volatile flavour compounds in dry-cured yak and beef by electronic nose and solid phase microextraction/gas chromatography-olfactometry-mass spectrometry (SPME/GC-O-MS). The results obtained from the electronic nose data showed that there were significant differences in flavour characteristics of dry-cured yak and beef ( p <0.05). A total of 54 volatile compounds were identified. Totally 42 and 50 volatile compounds were detected in dry-cured yak and beef, respectively. Only 38 volatile compounds detected in dry-cured yak and beef included hydrocarbons (12), aldehydes (7), alcohols (8), ketones (3), furans (2), esters (1) and others (5). Among these compounds, there were significant differences in content of 13 compounds ( p <0.05). Hydrocarbons were the major compounds in dry-cured yak, and aldehydes were the most abundant volatile compounds in dry-cured beef. Indane, hexadecane, acetic acid ethyl acetate, 2-ethylhexyl ester were detected only in dry-cured yak. 3-methyl -butanal, (E)-2-octenal, (E)-2-nonenal, 4-ethyl-benzaldehyde, 3-methyl-1-butanol, (E)-2-decen-1-ol, (E)-2-octen-1-ol, 1-nonanol, phenylethyl alcohol, acetic acid ethenyl ester, hexanoic acid ethyl ester were detected only in dry-cured beef. Lipid oxidation, Strecker degradation of amino acids and microbial metabolism played an important role in the formation of flavour in dry-cured yak and beef. The results could provide a theoretical basis for flavor quality evaluation, flavor control technology and standardization products of dry-cured yak and beef.