The objective of this study was to examine gonad development and reproductive cycle of the abalone Haliotis discus hannai at three main abalone aquaculture farms (Uljin, Wando, and Jeju Island) in Korea to obtain information on artificial seed production. The sex ratio (female:male) was approximately 1:1 without significant difference among the three regions or between females and males. Average gonad index was the highest during July in Uljin and Jeju Island and during August in Wando. There was no definitive seasonal change in condition index and meat weight index throughout the year in the three regions. The gonad of H. discus hannai displayed seasonal change histologically, thereby enabling us to distinguish the following stages: inactive (November–December), early active (January–March), late active (March–April), ripe (May–July), spent (August–October), and degenerative (October–November). The main spawning period of H. discus hannai was determined to be during September–October in Uljin and Wando, and August–September in Jeju Island.