Abstract: To evaluate the nutritional potential of the fatty acids from Haliotis discus hannai viscera,the chemical components were analyzed.The total lipids were extracted with Soxhlet method using petroleum ether and absolute ethanol,then the fatty acid compositions and nutritional values of the lipids were analyzed.The results showed that the contents of protein and crude fat in the abalone viscera were 13.90% and 5.88%,respectively.The lipid yield of petroleum ether method and absolute ethanol method were 1.18% and 1.89%,respectively.The main constitutive fatty acids were C16:0,C20:5n-3(EPA),C18:1n-9 and C20:4n-6(ARA),with distinguished more unsaturated fatty acids content over saturated fatty acids.The n-3 polyunsaturated fatty acids extracted by petroleum ether took up 18.45% of total fatty acids,which was more abundant than absolute ethanol(15.17%).The fatty acids nutritional evaluation revealed that lipids extracted by petroleum ether possessed better potential bioactivities in cardiovascular disease prevention,including blood lipid decreasing,angiomalacia,inhibitory effects of coronary heart disease and anti-thrombosis.The investigation provided theoretical basis for nutritional evaluation and high-value utilization of H.discus hannai viscera.