This study was carried out to investigate the effect of cooking condition on the water-soluble flavor precursors relevant to postmortem glycogen metabolisms in various beef muscles from Hanwoo (Korean cattle). The loins, striploins, top rounds, and eye of rounds from 40-mon-old heifers were cooked in either with 100 degrees C water bath (wet-cooking) or 180 degrees C household electric oven (dry-cooking) until attained to about 80 degrees C of internal temperature before the measurements of amounts of macroglycogen, proglycogen, free glucose, and lactate. The macroglycogen and proglycogen contents were not significant differences in all beef muscles between the wet-cooking and dry-cooking treatments. Regardless of cooking condition, the both loin and top round had higher (p<0.05) two types of glycogen than the eye of round. The free glucose and lactate contents presented higher trends in the dry-cooking treatment compared with the wet-cooking treatment. The wet-cooked top round had higher (p<0.05) free glucose than the wet-cooked eye of round. Moreover, the top round contained the highest lactate content regardless of cooking condition. Consequently, it is considered that the dry-cooking treatment would be more beneficial to the flavor of cooked beef muscles than the wet-cooking treatment.