Sea urchin gonads are receiving increasing attention for their exclusive sensorial attributes. However, the sensory profile of this highly demanded gourmet product has not yet been well described, and it may potentially help enhancing the gonads’ marketability and acceptability. The main goal of this study was to build a sensory profile of sea urchin (Paracentrotus lividus) gonads, to evaluate differences between sex, harvest location, as well as the impact of presentation on consumer acceptance. Sixty untrained panellists (regular consumers of seafood) were asked to evaluate eight samples of raw sea urchin gonads, divided by sex, harvest location and presentation (in a clear translucent glass bowl or inside a sea urchin test). The panellists evaluated overall liking and acceptance (Food Action Scale), followed by a Check-All-That-Apply (CATA) ballot with a list of 38 sensory attributes divided into four dimensions: appearance (9), odour (8), texture (7) and taste (14), launched in Sense Gest. From a three-way ANOVA, no significant effect of sex, harvest location and presentation were identified for both liking and acceptance. However, a significant interaction between presentation and sex was identified: females with gourmet presentation were rated higher than females presented in a bowl; and males presented in a bowl were favoured in relation to gourmet presentation. Sensory profiling clearly separates gonads according to sex, with females being more appealing than males that presented a milky white fluid. Gonads were also separated according to the presentation method: the white background of the bowl seemed to highlight the orange colour of females; the gourmet presentation favoured the females in relation to the males, mainly because the male gonad colour and white-colour exudate were emphasized by the background of the sea urchin test. Moreover, the gourmet presentation in both sexes was correlated with a fresh, tropical and pleasant odour. This study concluded that sea urchin with an orange gonad and a sweet, fresh and tropical flavour is preferable, which will allow future nutritional research efforts to be focused on the enhancement of these gonad attributes.