Scallops are beautiful. I personally don't like the roe which is the orange bit, a bit like the yellow bit on a cockle but the white flesh is gorgeous. Very sweet.
As for preparation here is a link
http://www.quorndon-mag.org.uk/archive/_recipi es/shellfish.html
Either steam or shallow-fry in butter, garlic and parsley or grill with bacon. Cook gently to preserve the flavour. Small ones should only need a few seconds. Larger ones may need a minute or so.
Best in a risotto or in a light pasta dish.