GC × GC–O–MS was used for the aroma extract dilution analysis of cooked high-salt liquid-state soy sauce (HLS), wherein a number of components exhibited high flavor dilution (FD) factors. Electronic nose analysis showed that the heating temperature had a greater influence on the odor characteristics of soy sauce than the heating time. Sensory evaluation and the FD factor of odor-active compounds suggested that the caramel-like/sweet, roasted/roasted nut-like and spicy/burnt odor intensities of the boiled soy sauce were stronger than following heating at a higher temperature. These results indicate that different heating conditions could change the intensities of caramel-like/sweet, roasted/roasted nut-like and spicy/burnt in soy sauce during cooking by the concentrations changing of corresponding odor-active compounds. This study can provide basic data for the application of HLS aroma in food processing, and provides a reference for the application of HLS aroma in daily cooking and diet.