Flavour plays a crucial role in food and is the most important aspect of milk. Milk has a pleasant smell and milk flavour can be used in several products. However, how to recreate milk flavour has rarely been reported. Therefore, the creation of milk flavour is of great interest. This study focused on the creation and imitation of milk flavour. The approach to flavour creation involves identifying the attributes of the flavour and developing an impactful, authentic flavour. Accordingly, to create a milk flavour, the notes of milk flavour were identified by smelling and tasting milk. Based on the identified notes, aroma ingredients were selected to blend into a milk-flavour. After olfactory discrimination, several modifications and adjustments were made and a typical milk flavour formula was obtained. The results showed that the milk flavour has the following notes: milky, acidic, vanilla-like, caramel-like, aldehydic, fruity, beany, buttery, meaty, and vegetative. Lactones, acids, aldehydes, alcohols, ketones, esters, sulphur compounds, furans, and nitrogen compounds can provide these notes. Based on the developed formula, a harmonious flavour with typical characteristics of milk was obtained by blending the selected aroma ingredients.