• Able Seaman (rank)
• Able Seaman (occupation)
• Abu Simbel Airport (IATA airport code: ABS), in Abu Simbel, Egypt
• Acrylonitrile butadiene styrene, a plastic
• Acute Bacterial Sinusitis, sinus inflammation resulting from bacterial infection.
• Adult bookstore
• Airport Base Station, Apple's WLAN solution, AirPort
• Akita Broadcasting System, a broadcasting station in Akita Prefecture, Japan
• ABS-CBN, a broadcasting corporation in the Philippines
• Albino Blacksheep, a website
• American Bach Soloists, an American chamber music ensemble
• American Bible Society
• American Bouldering Series, the national governing body of competitive bouldering in the United States.
• American Boy Scouts, an early Scouting organization
• American Breeders Service, now ABS Global
• American Bureau of Shipping
• Amniotic band syndrome
• Anchor Bible Series
• Animal Behavior Society
• Anti-lock braking system, an electronic automotive safety system for the vehicle braking system
• Arch Build System, an Arch Linux tool
• Archbold Biological Station, a research station in Florida, USA
• Asset-backed security, a financial term
• Association of Broadcasting Staff
• ABS (TV station), the Australian Broadcasting Corporation's Adelaide TV station
• Australian Bureau of Statistics, Australia's official statistical organisation
• Automatic Brightness Stabilizer / Automatic Brightness Stabilization controller, adjusts the x-ray generator to maintain a preset image brightness level during fluoroscopy
• Abingdon Boys School, a Japanese Rock band.
• Automatic Block Signal, a railroad signal system in the United States

Abs or abs can also be:an abbreviation:

• Abdominals, abdominal muscles
• Absolute value of a number, its value without regard to sign; its magnitude
• Absolutive case
• Absorbance in regard to Spectroscopy
• All Blacks, the rugby team of New Zealand
• (lambda) Abstraction, (λname.expression)a nickname:
• Abby Sciuto, NCIS character
• Abs Breen, member of the former UK boy band 5ive
• Abs Denham
• Michael Absalom, a former CBBC presenter, usually referred to as "Abs" on airsurnames:
• See Abs (surname)