In this paper, we propose and demonstrate a dual-beam delay-encoded Doppler spectral domain optical coherence tomography (OCT) system for in vivo measurement of absolute retinal blood velocity and flow with arbitrary orientation. The incident beam is split by a beam displacer into two probe beams of the single-spectrometer spectral domain OCT system with orthogonal polarization states and an optical path length delay. We validate our approach with a phantom and in vivo experiments of human retinal blood flow, respectively.