What is an ABS file? A file with .abs extension is a database generated and used by Absolute database which is a database engine for the Delphi software development IDE. It replaced the Borland Database Engine (DBE) and is more compact, high-speed, robust and easy-to-use. ABS database compiles as part of the application EXE file, making your application faster and smaller. Data is stored in an ABS file in a structured, relational format.