Thinly slice the cleaned abalone. Pound the slices tender: use a meat tenderizer or, even better, the back of a large metal spoon to gently tap each slice until the texture goes from stiff to limp.
In a large shallow bowl or wide plate, combine the flour, salt, and pepper. Dredge the abalone slices in the flour mixture, shake off any excess flour, and lay the abalone slices in a single layer on a baking sheet, cutting board, or platter. Alternatively, put the flour mixture in a large resealable plastic bag, add the abalone slices, and shake to coat.