Abstract: The proximate composition, pH, free amino acids, ammonia and nucleotide-related compounds of raw abalone, commercial processed abalone and abalone analogues were investigated. Taurine was the dominant free amino acid (FAA), accounting for 61.4% of the total FAA in raw hybrid abalone and 29.9% in processed abalone. Abalone analogue products had a high amount of free amino acids, but only 0.3-2.5% taurine. The proximate composition and pH value of abalone changed only slightly after blanching and processing, while the taurine and glycogen content decreased by 50%. FAA profiles were significantly different between commercial processed abalone and analogue products, both of which had lower levels of taurine and arginine than raw abalone. Abalone analogue product made from fish surimi contained large amounts of proline and glycine, accounting for 53.9% of FAA. The profiles of adenosine 5’-triphosphate (ATP) related compounds, which were introduced as flavor additives during processing, were different between commercial processed abalone and abalone analogue products.