Traditional beef jerky contains a high content of sodium salt while the reduction of sodium usage impairs the flavor of final product. Regarding above issues, this research innovatively applied ultrasound-assisted salts (NaCl and KCl) recombination in the pickling stage of low-sodium beef jerky, and further compared the flavor differences caused by ultrasound by sensory evaluation, E-nose and GC-IMS. Besides, the changes of physicochemical qualities were explored including salts content, color and shear force. Results showed that ultrasound had positive impacts on flavor quality. The 400 W treatment was chosen as an optimal group for flavor improvement which was mainly related with the increased level of 5 aldehydes (nonanal, 3-methylbutanal, heptanal, pentanal and octanal) and the decreased level of 3 ketones (2-butanone, 2-pentanone and 2,3-pentanedione). Simultaneously, ultrasound increased the redness and tenderness of final product. Thus, ultrasound is a promising approach for improving the flavor of low-sodium beef jerky.