In this study, we analyzed the lipid of viscera of Haliotis discus hannai. The total lipids of the abalone viscera were extracted using Folch method. Separated neutral lipids and phospholipids by Silica gel column chromatography. Different components of neutral lipids and phospholipids were separated by TLC, and the main components were prepared by TLC. The composition of fatty acids was analyzed by GC, derived with 10% H2SO4-CH3OH solution, then compared the composition of fatty acids of different components. The phospholipid content in Abalone viscera is up to 31.58%, the content of unsaturated fatty acids in the phospholipid is significantly higher than that in the neutral lipid. Phospholipids contain a certain amount of plasmalogen, especially in the phosphatidylethanolamine. The Abalone viscera is rich in phospholipids and unsaturated fatty acids, and it contains a certain amount of plasmalogen. The abalone viscera is the potential material for diet and medicine, which should be fully utilized．