Seasonal changes in biochemical composition of muscle, gonad-viceral, mass and whole body of the cultured ark shell, Scapharca broughtonii in the Gamag bay of Yeosu city were studied from December 2008 to November 2009 in relation to environmental condition and reproductive cycles. Average monthly water temperature in the winter was in the range of 7-12¡É and 20-25¡É in the summer, while the salinity fluctuated in the range of 30.1%-33.8¢¶ on the average. Seasonal fluctuation of the concentration of nutrient salt was the highest in September (13.04 ¥ìg/L) with average annual concentration of 4.6¥ìg/L. The main spawning season of the ark shell was during the months of July and August, and the gonads were in inactive stage during the winter. The gonad-visceral mass contained lower amounts of proteins than the other body parts. The most marked changes in body composition were lipids and carbohydrates within the gonad-visceral mass, and protein for each of the organs was relatively consistent throughout the year. All the parts in the visceral sac displayed the highest changes during the gametogenic cycle while the contents of moisture and lipid within the visceral act displayed somewhat inverse relations with each other. Moisture content was the lowest during the inactive stage during which the lipid content is the highest. The lipid content was the lowest immediately following spawning with increase in the moisture content as the lipid is being consumed. Protein mass within the visceral sac was low in comparison to the muscle mass. It is deemed that carbohydrates, lipids and proteins in the visceral sac play the major role as the source of energy during the development process of the gonads, and used for maintenance of base metabolism when available food is scarce.