The reflection characteristics of abalone shell microstructure in the infrared band were studied. By scanning the cross-section of the abalone shell, the " stacked brick-mud" structure of the pearl layer was found to be regular. Using Fourier infrared spectrometer test, it was found that this kind of structure display a high reflectivity in the medium and far infrared region. Then the Comsol software was used to simulate the "brick-mud" structure to investigate the reflectivity from visible region to infrared region. The effect of structural parameters on the reflective efficiency was studied in details. It was found that, when 42 layers of brick mud structure, of which the paper layer was 1.17 m thick and refractive index was 2, the protein layer was 2 m thick, and the filled air refractive index was 1, the reflectivity in infrared region obtained was satisfied with infrared stealth. The frozen drying cycle is carried out by polyethylene alcohol with different mass fractions, and the simulated laminated structure is constructed. The results showed that the infrared reflectivity value of the 10wt% polyethylene alcohol was consistent with the results of the simulated structure.