Abstract: This study aimed to improve the resource utilization rate of abalone offal. The crude fat of abalone visceral was taken as raw material, and crude phospholipids were extracted with acetone, and then according to the principle that the solubility of phosphatidylcholine (PC) in lower alcohols is higher than that of phosphatidylethanolamine (PE) and phosphatidylinositol (PI), the crude phospholipids were further separated and concentrated with ethanol to obtain purer phospholipids. According to the results of univariate test, the volume fraction of ethanol, the extraction time of ethanol and the material-liquid ratio of crude phospholipid to ethanol were selected as the indexes, and the mathematical regression model of phospholipid yield to ethanol concentration, extraction time, and material-liquid ratio of crude phospholipid to ethanol was designed in orthogonal experiments, and the optimal process conditions were as follows: the liquid-material ratio of acetone to crude fat of abalone visceral crude fat during the preparation of crude phospholipids was 9∶1, the number of extractions was three times, and the extraction time of acetone was 40 min. During the purification of phospholipids, the volume fraction of ethanol was 92%, the extraction time was 41 min, and the ratio of ethanol to crude phospholipids was 10∶1, under these conditions, the yield of phospholipids in internal organs could reach (28.72±0.68)%. The determination of the antioxidant capacity of abalone visceral phospholipids showed that the reducing power, hydroxyl free radical scavenging ability and DPPH scavenging ability of abalone visceral phospholipids were enhanced with the increase of abalone visceral phospholipid concentration, and abalone visceral phospholipids had certain antioxidant effects in soybean oil and rapeseed oil, among which in rapeseed oil, when the addition amount of phospholipid reached 0.5%, its antioxidant effect on oil was similar to that of 0.02% TBHQ added, showing a certain antioxidant capacity. This study studied the antioxidant activity and anti-oil oxidation ability of abalone visceral phospholipids in vitro, which provided a scientific theoretical basis for the further development and utilization of abalone visceral waste.