Abstract: We analyzed the morphological characteristics, dressing rate and main nutrient components of the muscle of Paphia undulate and comprehensively evaluated its nutritional value. The results show that the dressing rate of P. undulate is 35.73%. The protein content in fresh muscle is 12.8%. The total content of 18 amino acids is 46.21% of dry weight, including 8 essential amino acids accounting for 34.67% in the total amino acids, and 4 delicious amino acids accounting for 41.94%. Besides, the taurine content is 3.03% of dry weight, being the highest. The content of unsaturated fatty acids is 51.9% in the total amino acids, containing 32.8% DHA and EPA. P. undulate is rich in minerals, particularly the potassium content (3.407 mg·g^-1).