In this study, the optimum preparation conditions of Lentinula edodes soup were evaluated by the single factor experiment and orthogonal experiment and then the flavor characterization and contents of non-volatile compounds in Lentinula edodes and Lentinula edodes soup were comparatively analyzed by high performance liquid chromatography. Results indicated that the sensory evaluation and dissolution ratio of Lentinula edodes soup was better when the cooking temperature, cooking time and quality concentration of Lentinula edodes were 120℃, 45min, and 0.050g/mL, respectively. During the boiling, non-volatile compounds in Lentinula edodes were transferred to the Lentinula edodes soup which resulted in the contents of organic acids, soluble sugars (polyols) and 5'-nucleotides were significantly higher than in Lentinula edodes after boiling (p<0.05). In addition, the contents of characteristic flavor amino acids in Lentinula edodes soup also were markedly higher than in Lentinula edodes after boiling (p<0.05). However, the contents of most non-volatile compounds in boiled Lentinula edodes and Lentinula edodes soup were lower than in raw Lentinula edodes.