Prepare a bowl of ice water for later use. First, boil a pot of hot water, put the washed abalone into the pot, boil it for about 20 seconds and then remove it. 3. Soak the abalone in the ice water to cool, turn it slightly to remove the shell. Remove the surrounding internal organs together with the gastrointestinal tube (Picture A), and the abalone shell can be reserved for decoration. 5. Use a knife to gently make a "well" sign on the surface of the abalone suction cup (Picture B). Bring 500 ml of water to a boil. Add Japanese soy sauce, mirin, sake, and rock sugar, and continue to cook until it boils to form a marinade.