To compare the accumulation of paralytic shellfish poison (PSP) in different marine organisms, the occurrence and variation of PSP were surveyed in blue mussel Mytilus edulis, oyster Crassostrea gigas, short neck clam Ruditapes philippinarum, bay scallop Argopecten irradians, and warty sea squirt Styela clava collected from Jinhae Bay, Korea, in 2005 and 2006 year. We also investigated the ability of the blue mussel to detoxify PSP by relaying and depuration (via the water flow or water circulation system). In the marine organisms examined, PSP levels were the highest in blue mussel, followed in order by bay scallop, oyster, short neck clam, and warty sea squirt. Comparing the maximum PSP levels in the bivalve species examined in 2005 and 2006, PSP in blue mussel was 1.6-2.0, 4.0-5.9, and 5.1-6.0 times higher than in bay scallop, oyster, and short neck clam, respectively. Therefore, blue mussel could be useful as a bioindicator for PSP monitoring. With the increasing PSP levels in blue mussel in 2006, the proportion of PSP in its digestive gland increased to 95.1% when the maximum level was detected from the whole tissues of blue mussel on May 29. Subsequently, the PSP proportion in the digestive gland decreased as the PSP level in whole tissue decreased. The detoxification of PSP in blue mussel was greatest with relaying, followed by the water flow, and water circulation systems. Relaying decreased the PSP level below the regulatory limit of $80{mu}g$/100 g after 2 days in low toxic sample with $124{mu}g$/100 g, and after 7 days in high toxic sample with $401{mu}g$/100 g. During depuration in the blue mussel with $401{mu}g$/100 g via the water flow system, the PSP amounts in the digestive gland decreased by about 50% after 1 day, and about 77% after 7 days. In contrast, the PSP amounts in the soft body, gill, and mantle did not change significantly with depuration.