Timely and accurate detection of oestrus in cows is an essential element of the good management of dairy farms. At present, the detection of cows in oestrus by acoustic means is impeded by the problems of filtering, incomplete feature selection, and poor recognition accuracy. To overcome these difficulties, this study proposes a sound detection method for cows in oestrus based on machine learning technology using an optimal feature combination and an optimal time window. Firstly, a dual-channel sound detection tag consisting of a unidirectional microphone and an omnidirectional microphone (OM) was developed. The Least Mean Squares adaptive algorithm based on wavelet thresholds was used to filter the signals from the OM, and the dual-channel endpoint detection algorithm was used to identify the lowing of individual cows. The Friedman analysis was then used to select the sound features with significant differences before and after oestrus in terms of time, frequency, and cepstrum, and these were used to determine the most acceptable feature combination. We then analysed the effects of Back Propagation Neural Network (BPNN), Cartesian Regression Tree, Support Vector Machine, and Random Forest classification on the accuracy, precision, sensitivity, specificity, and F1 score of oestrus discrimination. Different time windows were used, and the discrimination performance of these algorithms was evaluated using the Area under Receiver Operating Characteristic Curve to find the most satisfactory match between the time window and the recognition algorithm. The dual-channel acoustic tag’s accuracy, precision, sensitivity, and specificity results were 91.25, 98.83, 91.75, and 83.68%, respectively. BPNN with the 70 ms time window and the feature combination (spectral roll-off + spectral flatness + Mel-Frequency Cepstrum Coefficients) was confirmed as the most suitable oestrus recognition method. The average accuracy, precision, sensitivity, specificity, and F1 score of this method were 97.62, 98.07, 97.17, 97.19, and 97.63%, respectively. Based on these results, the approach was shown to be a feasible means of oestrus detection in dairy cows. Based on its ability to differentiate cows and its consistency, it was demonstrated that sound has the potential to replace accelerometers as an early indicator of oestrus in dairy cows.