The role of lipids in the formation and development of warmed-over flavor (WOF) in precooked Chinese stewed beef was investigated using lipidomics. Fourteen predominant odorants (relative odor activity value ≥1) were identified in the reheated stewed beef. A total of 1236 lipids were detected in cooked and reheated stewed beef. Triadylglycerols (TGs), notably TG (18,0_18:1_18:1) and TG (16,0_18:1_18:1), were considered key lipids associated with predominant odorants. Among 153 differential lipids (VIP >
1, P <
0.05), phosphatidylserine (PS) (18,0_18:2) and PS (16,0_17:2) were identified as potential markers for distinguishing all samples. A total of 142 differential lipids were significantly correlated with the predominant odorants, with ether-bonded phosphatidylethanolamines (ePEs), particularly PE (P-18:0_18:2), serving as crucial precursors in WOF formation. Furthermore, lysophosphatidylcholine (20,3) and phosphatidylcholine (16,0_18:1) notably facilitated WOF development. This study provides a theoretical basis for flavor correction in precooked Chinese stewed beef dishes.