To investigated the effect of vacuum low-temperature preparation and reheating on the edible quality of abalone(Haliotis discus hanai)， the fresh abalones were vacuum-packed and subjected to low-temperature heat treatment at 50 ℃ - 3 h， 60 ℃ - 1 h and 70 ℃ - 1 h， respectively. Traditional cooking treatment at 100 ℃ - 2 h under atmospheric pressure was used as a control group to compare the cooking loss， texture properties， color， flavor and sensory characteristics of the different treated samples. The results showed that the vacuum low-temperature preparation combined with reheating could reduce the steaming loss of abalone compared with the traditional cooking method. First， in terms of texture， in addition to elasticity， the hardness， cohesiveness， chewiness and resilience of the vacuum low-temperature preparation and reheating treated samples changed in the direction of making the overall texture more harmonious. Notably， the reheated 70 ℃ - 1 h group showed significantly better tenderness than the control group. Second， all samples presented an increase in color parameters， but the color difference ΔE was smaller for 60 ℃ - 1 h and 70 ℃ - 1 h samples. Meanwhile， both vacuum low-temperature preformation and reheating could promote the production of good flavor compounds. Furthermore， the sensory assessment results were generally consistent with the trend of each index and significantly correlated with chewiness， resilience and shear force (P<0.05). Conclusion: 70 ℃ - 1 h treatment after vacuum packing is more suitable as a pre-processing condition for abalone.