The objective of this research was to evaluate the changes of water-soluble flavor precursors in loin and top round from Hanwoo (Korean cattle) beef during aging at 2℃ for 14 days. The glycogen, glucose and lactate contents were not significantly influenced by beef parts and aging. Among nucleotide-related compounds, inosine 5'-phosphate (IMP) and inosine contents were significantly (p<0.05) lower in loin compared with top round but hypoxanthine content was not significantly different between beef parts. Moreover, during aging, IMP content significantly (p<0.05) decreased while inosine and hypoxanthine contents significantly (p<0.05) increased. It is concluded that aging highly affected the nucleotide-related compounds among water-soluble flavor precursors in loin and top round from Hanwoo.