In Korean, we call the Abalone Porridge as "전복죽 ( Jeon-buk-juk). Korean like to eat this porridge, especially when they are sick.Korean do eat the intestine of the abalone in raw by dipping the sesame oil. We do steam it, boil, braise or simmer it in soy sauce,etc.
My previous recipe is available at http://kkimchi88.blogspot.kr/2015/03/abalone-porridge.html
在韩国，我们称鲍鱼粥为 “전복죽 ( Jeon-buk-juk)”. 韩国人喜欢吃鲍鱼粥，特别是当身体不适时。韩国人也生吃鲍鱼的内脏，沾上麻油就生吃。我们也用采用不同的烹调法，如蒸，焖等。
Abalone, from the Spanish abulón), , is a common name for any of a group of small to very large edible sea snails, marine gastropod molluscs in the family Haliotidae. Other common names are ear-shells, sea ears, as well as muttonfish or muttonshells in Australia, ormer in Great Britain, perlemoen and venus's-ears in South Africa and pāua in New Zealand.
The flesh of abalones is widely considered to be a desirable food, and is consumed raw or cooked in a variety of different dishes.
Abalone have long been a valuable food source for humans in every area of the world where a species is abundant.
The meat of this mollusk is considered a delicacy in certain parts of Latin America (especially Chile), France, New Zealand, Southeast Asia, and East Asia (especially in China, Japan, and Korea). In Chinese speaking regions, abalone are commonly known as bao yu, and sometimes forms part of a Chinese banquet. Similar to shark fin soup or bird's nest soup, it is considered a luxury item, and is traditionally reserved for special occasions such as weddings and other celebrations. However, the availability of commercially farmed abalone has allowed more common consumption of this once rare delicacy.
In Japan, live and raw abalone are used in awabi sushi, or served steamed, salted, boiled, chopped, or simmered in soy sauce. Salted, fermented abalone entrails are the main component of tottsuru, a local dish from Honshū. Tottsuru is mainly enjoyed with sake.
(source : wikipedia)