Pearl oyster Pinctada martensii is cultured for production of pearl in China. It needs to implant a mantle graft cut from a donor oyster and a seed nucleus into the gonad of the host oyster to produce a pearl. Pearl sac surrounding the nucleus is formed by the proliferation of the implanted mantle graft from the outer mantle epithelial cells in the host oyster. The pearl sac is responsible for production of a cultured pearl. A comprehensive transcriptome analysis on pearl sac will help to understand the mechanism on pearl formation and immune response of host oyster after nucleus implantation.