This is the first study to examine the seasonal biochemical composition of tissues from male and female Cucumaria frondosa. Gonad and body wall tissues were analysed for their protein, lipid, and glycogen content. Lipids were the single most abundant component in gonad tissues, followed by proteins and glycogen, for both males and females. However, only protein and glycogen in the gonad tissues differed between feeding and non-feeding periods as well as between pre- and post-spawning periods. Proteins and lipids were both more abundant than glycogen in the body wall tissues. In this case, only protein and glycogen were found to differ between spawning states. All differences observed in the gonad tissues were attributed to the annual reproductive cycle, which produces a need for nutrient storage to allow the production of gametes throughout the year. The body wall was thought to be responsible for the build up of reserves during the feeding period in order to support maintenance and reproduction during non-feeding months.