The main nutrients in the muscle, hepatopancreas， and gonade of Octopus variabilis were determined, and the amino acid, fatty acid， and mineral elements were also analyzed and evaluated. The results showed that the content of crude protein in the three tissues was 13.1%~14.7%, among which the highest content was found in dry muscle (6.69% higher than in gonad) (P<0.05). The content of crude fat in the three tissues was low and ranged from 0.9% in muscle to 1.2% in gonad. There were 18 kinds of amino acids found in three tissues. The ratio of EAA/TAA in muscle, hepatopancreas, and gonade was 41.06%, 40.34%, and 46.23%, respectively, which accorded with the amino acids mode recommended by WHO/FAO (1973). PUFA in muscle accounted for 51.9% in total fatty acids, among which C22∶6(DHA), C20∶5(EPA) and C20∶4(AA) in total accounted for 80.5%. The content of Fe and Zn was relatively high in the muscle tissue and amounted to 6.07mg/kg and 5.95mg/kg respectively. In general, the nutrients in O. ariabili muscle were rich and ideal as a food source of human beings