Corbicula fluminea is a species of mollusc that is considered as a snack and is very popular in Kelantan, Malaysia. Smoked C. fluminea has been one of the contributors towards the local economic growth. The paste that is used to marinate raw C. fluminea is very important to give a good taste after it has been smoked. Most smoked C. fluminea sellers in Kelantan have been using the recipes passed down over generations from their family to make good and tasty paste. However, knowledge about the nutritional value in the paste formulation and smoking process of C. fluminea is very limited in the society. Information and nutritional value disclosure in smoked C. fluminea may provide awareness of nutrient intake levels for consumers. This study aims to determine the nutritional value (moisture, crude fat, ash, crude protein, and carbohydrate) in paste formulation, smoked C. fluminea tissue, cost preparation comparison for each station as well as the regression between smoked C. fluminea and paste formulation. Samples were taken from 5 sampling stations involving 2 well-known districts of Pasir Mas (station 1, station 2 & station 3) and Tumpat (station 4 & station 5). In this study, AOAC standards were used to analyse the nutritional value. The results showed that the nutritional value of each sampling station was different. The moisture content with the highest in the paste formulation was at station 1 (72.54%) and smoked C. fluminea at station 3 (79.64%). The results also indicated that station 5 had the highest ash content in the paste formulations (60.51%) and smoked C. fluminea (1.87%) compared to other stations. In terms of crude protein, station 4 had the highest in paste formulation of 3.61% while station 1 had the highest in smoked C. fluminea of 9.45% compared to other stations. Furthermore, the crude fat content in paste formulation was not significantly different (p>0.05) between stations. However, it was found to be the highest in smoked C. fluminea at station 4 (9.45%). Carbohydrates content in the paste formulations was indicated as the highest at station 4 (2.51%) and for smoked C. fluminea was also the highest at station 5 (23.06%). In addition, the study found that station 2 recorded the lowest cost of preparation (RM0.58/100g of C. fluminea); nevertheless, the nutritional value was still similar with other stations. The results obtained from the regression between smoked C. fluminea and paste formulation showed that crude fat and ash have a significant difference (p <0.05) relationship and the regression for crude fat, moisture and carbohydrate have no significant difference (p> 0.05) relationship. This finding may be useful in determining how much smoked C. fluminea can be consumed daily in accordance with the daily nutritional requirements to avoid over consumption.