Abstract: In order to understand the raw material properties of abalone,the nutrient composition,protein composition and distribution of the three parts muscle (the adductor muscle,the transition muscle and the skirt muscle)from Haliotis discus hannai were analyzed and determined,and the tissue structure of the three parts muscles was observed by light microscope. The results showed that the water content of the adductor muscle was the lowest,while the crude protein and crude fat were the highest. It was found that the salt-soluble protein and non-protein nitrogen content were higher in the three parts muscles,and the content of water-soluble protein was the lowest. The content of matrix protein was about 2 times that of the transition muscle and 3 times that of the adductor muscle,the collagen content was rich in the skirt muscle. In SDS-PAGE analysis,the protein distribution of the adductor and the transition muscle was similar,and the protein composition was richer than that of the skirt muscle. The distribution of myofibrils and collagen fibers in the light microscope was consistent with the results of protein content determination,and the morphology of muscle fibers in cross section and longitudinal section of muscle fibers was different. Thus,the research results can provide theoretical reference and practical basis for the further processing and development of abalone.