This paper developed an HPLC method for determination of flavor nucleotides in commercial brands of soy sauce of which the protein was removed by 75% aqueous methanol.The correlation between flavor nucleotides and market value was analyzed by the basic ingredients and sensory evaluation.The results showed that flavor nucleotides had a good separating efficiency and high determination accuracy under the optimal condition.The paper also found that flavor nucleotides could improve the taste of soy sauce but the market value of high-end soy sauce products depends more on nutrition and function.