This study was carried out to develop and characterize a drinking extract of disk abalone to keep the price level and to raise a added value of disk abalone. Fresh raw disk abalone was composed of 29.3% of the shell part, 17.7% of the intestinal part, and 43.9% of the flesh part. and the amount of nutritive substances in the intestinal part were higher those in the flesh part. Arginine was the most abundant amino acid both in raw and drinking extract of disk abalone. Drinking extract prepared with 250 g of the flesh of disk abalone at $100^{circ}C$ for 2 hours was better in color and overall taste than those made with 150 g or 200 g of the flesh. As the extracting temperature was gradually increased or the extracting period was gradually extended, the extracting effect was slightly improved but the color of the extract turned out to undesirable one. The desirable sea tangle extract could be made when 15 g of sea tangle was extracted in 1 l of water at $100^{circ}C$ for 2 hours, and which was accorded well with the color of drinking abalone extract. From these results the best drinking extract of disk abalone can be manufactured with 250 g of the abalone flesh extracted in 1 l of water at $100^{circ}C$ for 2 hours.