In this study, the general compositions, amino acids, fatty acids and collagen content of three abalones, which were harvested in Wando, Heuksando and Jeju Island in Korea, were analyzed and compared. The abalone body and viscera were separated from each other and the physicochemical properties were investigated. The moisture and protein contents of the viscera were lower than that of the body; while the lipid, carbohydrate, and mineral contents were higher. The general compositions and mineral contents also presented fluctuation among the three abalone groups. The amino acid content via hydrolysis in the abalone viscera ranged from 93.16 to 127.02 mg/g, which was lower than the amino acid content of the abalone body of approximately 145 mg/g. However, the free amino acids level in the abalone viscera ranged from 16.81 to 20.10 mg/g, which was higher than that of the abalone body level of approximately 7.90 to 10.59 mg/g. The fatty acid analysis revealed that while the saturated fatty acid percentages in the abalone body were higher than in the abalone viscera, the percentages of the monoenoic and polyenoic fatty acids of the body were significantly lower. The body of the abalone harvested in Wando contained the highest level of collagen ($2.26{pm}0.46mg/g$), followed by the abalone harvested in Jeju Island and Heuksando. The abalone viscera contained much lower collagen, which ranged from $0.37{pm}0.15mg/g$ to $0.20{pm}0.03mg/g$. The results of this study will provide useful information for the future research of abalone.