The aim of this study is to reveal the nutrients of a new cocoa variety (Mercedes) developed by the National Centre for Agronomic Research (CNRA) of Cote dIvoire and those of the existing variety Theobroma cocoa. The physico-chemical and biochemical components of the beans of these two varieties taken from two different regions will be compared in order to determine which is richer. Samples of pods and beans of the two varieties Mercedes and Theobroma cocoa from two cocoa producing areas in Cote dIvoire were collected for laboratory analysis. The beans of Theobroma cocoa from Abengourou and Mercedes from Divo have respectively the proportions of magnesium (Mg) of 4093.26±0.41 mg/kg and 3277.86±2.90 mg/kg and the proportions of potassium (K) of 7569.97±1.51 mg/kg and 7291.26±2.76 mg/kg. They also contain high iron (Fe) values of 179.9±0.70 mg/kg and 169.71±1.03 mg/kg for Divos Theobroma cocoa and Mercedes varieties respectively. The beans of Abengourous Mercedes and Divos Theobroma cocoa contain respectively 50.31±2.9% and 40.49±0.82% fat and 30.12±2.01% and 40.97±0.78% carbohydrate. It emerges from this study that a significant difference at the 5% threshold (P≤0.05) was observed in the macro-minerals, oligo-minerals and energy value of the Mercedes and Theobroma cocoa varieties from the two regions. The energy value of the beans evaluated were respectively 623.23±1.94 Kcal/100g and 604.04±1.87 Kcal/100g for the Mercedes and Theobroma cocoa varieties from Abengourou. The proteins of the beans analysed ranged from 9.66±0.03% for the Theobroma cocoa varieties of Divo to 10.60±0.63% for the Mercedes varieties of Abengourou. The bean almonds of the Mercedes and Theobroma cocoa varieties from the two regions analysed are rich in magnesium, potassium and iron. The Mercedes variety can be recommended in the diet to combat certain dietary deficiencies and cardiovascular diseases, because of its very productive profile and its composition almost similar to Theobroma cocoa.