Changes in tissue structure, rheological property and water content of dry abalone meat in the process of water restoration were studied. The weight and volume of dry abalone meat increased with water restoration. When observed under a light microscope, structural change in myofibrils was obvious and a distinct network was found. When water restoration time increased from 24 h to 72 h, the instantaneous modulus E0 and viscosity η1 increased, whereas the rupture strength and relaxation time （τ1） were reduced. There were no significant changes of rheological parameters （E0, η1,τ1, rupture strength） from 72 h to 96 h of water restoration. Therefore, the dry abalone meat was swollen enough at the time of 72 h. The rheological parameters were obviously influenced by the structural changes.