Slide a short-bladed knife around the edge of the abalone, between the meat and the shell.
Turn the meat over.
Cut off and discard the intestine (the small sac attached to the underside). Rinse and dry the meat.
Cut off and discard the small piece of gristle at the head end (next to the small antennae).
Trim off and discard the lip and frill.
Cut a thin layer off the surface of the abalone foot (where it attached to the rock). Discard.
Using a small paring knife, scrape away any dark parts.
Under cold running water, use a small paring knife to scrape off the brown film remaining on the sides. The frill and lip don’t need to be trimmed off cocktail abalone, but the dark film still needs to be scraped off the foot and the sides to prevent it becoming tough.