<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.4b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWaOFGbP9z5Z8KekhvWB+bVkKXyMgcRSLLi64pZAGYf8B -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:us-types="http://fasb.org/us-types/2025" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:ecd="http://xbrl.sec.gov/ecd/2025" xmlns:country="http://xbrl.sec.gov/country/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:cyd="http://xbrl.sec.gov/cyd/2025" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:ABEO="http://abeonatherapeutics.com/20251231" elementFormDefault="qualified" targetNamespace="http://abeonatherapeutics.com/20251231">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/BalanceSheets" id="BalanceSheets">
          <link:definition>00000002 - Statement - Consolidated Balance Sheets</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
          <link:definition>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveIncomeLoss" id="StatementsOfOperationsAndComprehensiveIncomeLoss">
          <link:definition>00000004 - Statement - Consolidated Statements of Operations and Comprehensive Income (Loss)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" id="StatementsOfStockholdersEquity">
          <link:definition>00000005 - Statement - Consolidated Statements of Stockholders' Equity</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
          <link:definition>00000006 - Statement - Consolidated Statements of Cash Flows</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlowsParenthetical" id="StatementsOfCashFlowsParenthetical">
          <link:definition>00000007 - Statement - Consolidated Statements of Cash Flows (Parenthetical)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/NatureOfOperations" id="NatureOfOperations">
          <link:definition>999015 - Disclosure - NATURE OF OPERATIONS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPolicies" id="SummaryOfSignificantAccountingPolicies">
          <link:definition>999016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Revenue" id="Revenue">
          <link:definition>999017 - Disclosure - REVENUE</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" id="Short-termInvestments">
          <link:definition>999018 - Disclosure - SHORT-TERM INVESTMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Inventory" id="Inventory">
          <link:definition>999019 - Disclosure - INVENTORY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" id="PropertyAndEquipment">
          <link:definition>999020 - Disclosure - PROPERTY AND EQUIPMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" id="FairValueMeasurements">
          <link:definition>999021 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/AccruedExpenses" id="AccruedExpenses">
          <link:definition>999022 - Disclosure - ACCRUED EXPENSES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Leases" id="Leases">
          <link:definition>999023 - Disclosure - LEASES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Debt" id="Debt">
          <link:definition>999024 - Disclosure - DEBT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Equity" id="Equity">
          <link:definition>999025 - Disclosure - EQUITY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" id="Stock-basedCompensation">
          <link:definition>999026 - Disclosure - STOCK-BASED COMPENSATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/LicensesupplierAgreements" id="LicensesupplierAgreements">
          <link:definition>999027 - Disclosure - LICENSE/SUPPLIER AGREEMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/KPlan" id="KPlan">
          <link:definition>999028 - Disclosure - 401(k) PLAN</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" id="IncomeTaxes">
          <link:definition>999029 - Disclosure - INCOME TAXES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
          <link:definition>999030 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SegmentInformation" id="SegmentInformation">
          <link:definition>999031 - Disclosure - SEGMENT INFORMATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssets" id="SaleOfNonfinancialAssets">
          <link:definition>999032 - Disclosure - SALE OF NONFINANCIAL ASSETS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SubsequentEvents" id="SubsequentEvents">
          <link:definition>999033 - Disclosure - SUBSEQUENT EVENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesPolicies" id="SummaryOfSignificantAccountingPoliciesPolicies">
          <link:definition>999034 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesTables" id="SummaryOfSignificantAccountingPoliciesTables">
          <link:definition>999035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/RevenueTables" id="RevenueTables">
          <link:definition>999036 - Disclosure - REVENUE (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" id="Short-termInvestmentsTables">
          <link:definition>999037 - Disclosure - SHORT-TERM INVESTMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/InventoryTables" id="InventoryTables">
          <link:definition>999038 - Disclosure - INVENTORY (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" id="PropertyAndEquipmentTables">
          <link:definition>999039 - Disclosure - PROPERTY AND EQUIPMENT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" id="FairValueMeasurementsTables">
          <link:definition>999040 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/AccruedExpensesTables" id="AccruedExpensesTables">
          <link:definition>999041 - Disclosure - ACCRUED EXPENSES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/LeasesTables" id="LeasesTables">
          <link:definition>999042 - Disclosure - LEASES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/DebtTables" id="DebtTables">
          <link:definition>999043 - Disclosure - DEBT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" id="Stock-basedCompensationTables">
          <link:definition>999044 - Disclosure - STOCK-BASED COMPENSATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" id="IncomeTaxesTables">
          <link:definition>999045 - Disclosure - INCOME TAXES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SegmentInformationTables" id="SegmentInformationTables">
          <link:definition>999046 - Disclosure - SEGMENT INFORMATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAccountsReceivableDetails" id="ScheduleOfAccountsReceivableDetails">
          <link:definition>999047 - Disclosure -  SCHEDULE OF ACCOUNTS RECEIVABLE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
          <link:definition>999048 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfNumeratorsAndDenominatorsOfBasicAndDilutedNetIncomeLossPerShareAmountsDetails" id="ScheduleOfNumeratorsAndDenominatorsOfBasicAndDilutedNetIncomeLossPerShareAmountsDetails">
          <link:definition>999049 - Disclosure - SCHEDULE OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE AMOUNTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" id="ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails">
          <link:definition>999050 - Disclosure - SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfRevenueDetails" id="ScheduleOfRevenueDetails">
          <link:definition>999051 - Disclosure - SCHEDULE OF REVENUE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfConcentrationOfCreditRiskDetails" id="ScheduleOfConcentrationOfCreditRiskDetails">
          <link:definition>999052 - Disclosure - SCHEDULE OF CONCENTRATION OF CREDIT RISK (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/RevenueDetailsNarrative" id="RevenueDetailsNarrative">
          <link:definition>999053 - Disclosure - REVENUE (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailableForSaleShort-termInvestmentsDetails" id="ScheduleOfAvailableForSaleShort-termInvestmentsDetails">
          <link:definition>999054 - Disclosure - SCHEDULE OF AVAILABLE FOR SALE SHORT-TERM INVESTMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" id="Short-termInvestmentsDetailsNarrative">
          <link:definition>999055 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfInventoryDetails" id="ScheduleOfInventoryDetails">
          <link:definition>999056 - Disclosure - SCHEDULE OF INVENTORY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/InventoryDetailsNarrative" id="InventoryDetailsNarrative">
          <link:definition>999057 - Disclosure - INVENTORY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" id="ScheduleOfPropertyAndEquipmentDetails">
          <link:definition>999058 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" id="PropertyAndEquipmentDetailsNarrative">
          <link:definition>999059 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" id="ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails">
          <link:definition>999060 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetails" id="ScheduleOfOutstandingWarrantLiabilitiesDetails">
          <link:definition>999061 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical" id="ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical">
          <link:definition>999062 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) (Parenthetical)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfActivityOfWarrantLiabilitiesDetails" id="ScheduleOfActivityOfWarrantLiabilitiesDetails">
          <link:definition>999063 - Disclosure - SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfEstimateFairValueOfWarrantsDetails" id="ScheduleOfEstimateFairValueOfWarrantsDetails">
          <link:definition>999064 - Disclosure - SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfActivityOfDerivativeLiabilitiesDetails" id="ScheduleOfActivityOfDerivativeLiabilitiesDetails">
          <link:definition>999065 - Disclosure - SCHEDULE OF ACTIVITY OF DERIVATIVE LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsDetailsNarrative" id="FairValueMeasurementsDetailsNarrative">
          <link:definition>999066 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAccruedExpensesDetails" id="ScheduleOfAccruedExpensesDetails">
          <link:definition>999067 - Disclosure - SCHEDULE OF ACCRUED EXPENSES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfOperatingLeaseLiabilitiesDetails" id="SummaryOfOperatingLeaseLiabilitiesDetails">
          <link:definition>999068 - Disclosure - SUMMARY OF OPERATING LEASE LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" id="ScheduleOfComponentsOfLeaseCostDetails">
          <link:definition>999069 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails" id="ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails">
          <link:definition>999070 - Disclosure - SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/LeasesDetailsNarrative" id="LeasesDetailsNarrative">
          <link:definition>999071 - Disclosure - LEASES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfDebtAndNetOfDebtIssuanceCostsDetails" id="ScheduleOfDebtAndNetOfDebtIssuanceCostsDetails">
          <link:definition>999072 - Disclosure - SCHEDULE OF DEBT AND NET OF DEBT ISSUANCE COSTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfFuturePaymentObligationsDetails" id="ScheduleOfFuturePaymentObligationsDetails">
          <link:definition>999073 - Disclosure - SCHEDULE OF FUTURE PAYMENT OBLIGATIONS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/DebtDetailsNarrative" id="DebtDetailsNarrative">
          <link:definition>999074 - Disclosure - DEBT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/EquityDetailsNarrative" id="EquityDetailsNarrative">
          <link:definition>999075 - Disclosure - EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" id="ScheduleOfStockBasedCompensationDetails">
          <link:definition>999076 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockOptionActivityDetails" id="ScheduleOfStockOptionActivityDetails">
          <link:definition>999077 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" id="ScheduleOfOptionsOutstandingAndExercisableDetails">
          <link:definition>999078 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfRestrictedStockAwardActivityDetails" id="ScheduleOfRestrictedStockAwardActivityDetails">
          <link:definition>999079 - Disclosure - SCHEDULE OF RESTRICTED STOCK AWARD ACTIVITY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" id="Stock-basedCompensationDetailsNarrative">
          <link:definition>999080 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/LicensesupplierAgreementsDetailsNarrative" id="LicensesupplierAgreementsDetailsNarrative">
          <link:definition>999081 - Disclosure - LICENSE/SUPPLIER AGREEMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" id="KPlanDetailsNarrative">
          <link:definition>999082 - Disclosure - 401(k) PLAN (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfProvisionForIncomeTaxesDetails" id="ScheduleOfProvisionForIncomeTaxesDetails">
          <link:definition>999083 - Disclosure - SCHEDULE OF PROVISION FOR INCOME TAXES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxRateAndTaxProvisionDetails" id="ScheduleOfIncomeTaxRateAndTaxProvisionDetails">
          <link:definition>999084 - Disclosure - SCHEDULE OF INCOME TAX RATE AND TAX PROVISION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" id="ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails">
          <link:definition>999085 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" id="IncomeTaxesDetailsNarrative">
          <link:definition>999086 - Disclosure - INCOME TAXES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfSignificantExpenseCategoriesDetails" id="ScheduleOfSignificantExpenseCategoriesDetails">
          <link:definition>999087 - Disclosure - SCHEDULE OF SIGNIFICANT EXPENSE CATEGORIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssetsDetailsNarrative" id="SaleOfNonfinancialAssetsDetailsNarrative">
          <link:definition>999088 - Disclosure - SALE OF NONFINANCIAL ASSETS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://abeonatherapeutics.com/role/SubsequentEventsDetailsNarrative" id="SubsequentEventsDetailsNarrative">
          <link:definition>999089 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="abeo-20251231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="abeo-20251231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="abeo-20251231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="abeo-20251231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd" />
    <import namespace="http://fasb.org/us-gaap/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd" />
    <import namespace="http://fasb.org/us-types/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/ecd/2025" schemaLocation="https://xbrl.sec.gov/ecd/2025/ecd-2025.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd" />
    <import namespace="http://fasb.org/srt/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd" />
    <import namespace="http://xbrl.sec.gov/cyd/2025" schemaLocation="https://xbrl.sec.gov/cyd/2025/cyd-2025.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <element id="ABEO_PreFundedWarrants2024Member" name="PreFundedWarrants2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LoanAgreementWarrants2024Member" name="LoanAgreementWarrants2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LoanAgreementMember" name="LoanAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PreFundedWarrants2023Member" name="PreFundedWarrants2023Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_CustomerOneMember" name="CustomerOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_CustomerTwoMember" name="CustomerTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LaboratoryEquipmentMember" name="LaboratoryEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FurnitureSoftwareAndOfficeEquipmentMember" name="FurnitureSoftwareAndOfficeEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LoanAndSecurityAgreementMember" name="LoanAndSecurityAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_MoneyMarketDepositAccountMember" name="MoneyMarketDepositAccountMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantLiabilitiesMember" name="WarrantLiabilitiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwentyTwentyOnePublicOfferingWarrantsMember" name="TwentyTwentyOnePublicOfferingWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwentyTwentyTwoPrivatePlacementOfferingMember" name="TwentyTwentyTwoPrivatePlacementOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwentyTwentyFourLoanAgreementMember" name="TwentyTwentyFourLoanAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwentyTwentyFourLoanAgreementOneMember" name="TwentyTwentyFourLoanAgreementOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LeaseAgreementMember" name="LeaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SubLeaseAgreementMember" name="SubLeaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TrancheOneMember" name="TrancheOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TrancheTwoMember" name="TrancheTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DiscretionaryTrancheMember" name="DiscretionaryTrancheMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SeniorSecuredTermLoanMember" name="SeniorSecuredTermLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_JulyTwoThousandTwentyFiveAvenueWarrantsMember" name="JulyTwoThousandTwentyFiveAvenueWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AvenueMember" name="AvenueMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AvenueTwoMember" name="AvenueTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandTwentyFourPreFundedWarrantsMember" name="TwoThousandTwentyFourPreFundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OpenMarketSaleAgreementsMember" name="OpenMarketSaleAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_JefferiesLlcMember" name="JefferiesLlcMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PrivatePlacementOfferingsMember" name="PrivatePlacementOfferingsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PreFundedWarrantMember" name="PreFundedWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_CommonStockAndAccompanyingWarrantMember" name="CommonStockAndAccompanyingWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PreFundedWarrantAndAccompanyingWarrantMember" name="PreFundedWarrantAndAccompanyingWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GeneralAndAdministrativeExpensesMember" name="GeneralAndAdministrativeExpensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandTwentyThreePreFundedWarrantsMember" name="TwoThousandTwentyThreePreFundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandTwentyThreeEquityIncentivePlanMember" name="TwoThousandTwentyThreeEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_InducementPlanMember" name="InducementPlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandFifteenEquityIncentivePlanMember" name="TwoThousandFifteenEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ResearchAndDevelopmentExpensesMember" name="ResearchAndDevelopmentExpensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SellingGeneralAndAdministrativeExpenseMember" name="SellingGeneralAndAdministrativeExpenseMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeOneMember" name="RangeOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeTwoMember" name="RangeTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeThreeMember" name="RangeThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeFourMember" name="RangeFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LicenseAgreementMember" name="LicenseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LicenseAgreementRelatingToAavCapsidsMember" name="LicenseAgreementRelatingToAavCapsidsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_EventBasedMilestonePaymentsMember" name="EventBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SalesBasedMilestonePaymentsMember" name="SalesBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SublicenseAndInventoryPurchaseAgreementsMember" name="SublicenseAndInventoryPurchaseAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SublicenseAgreementRelatingToRettSyndromeMember" name="SublicenseAgreementRelatingToRettSyndromeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_UnderAgeFifftyMember" name="UnderAgeFifftyMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYear2032Member" name="TaxYear2032Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DefinitiveAssetPurchaseAgreementMember" name="DefinitiveAssetPurchaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ThreeEqualAnnualInstallmentsMember" name="ThreeEqualAnnualInstallmentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OneAnnualInstallmentsMember" name="OneAnnualInstallmentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainFromSaleOfPriorityReviewVoucherNet" name="GainFromSaleOfPriorityReviewVoucherNet" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockInConnectionWithPublicOffering" name="IssuanceOfCommonStockInConnectionWithPublicOffering" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockSharesInConnectionWithPublicOffering" name="IssuanceOfCommonStockSharesInConnectionWithPublicOffering" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StockIssuedDuringPeriodValueOfCommonStockUponExerciseOfPrefundedWarrantsNetOfSharesSettled" name="StockIssuedDuringPeriodValueOfCommonStockUponExerciseOfPrefundedWarrantsNetOfSharesSettled" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StockIssuedDuringPeriodSharesOfCommonStockUponExerciseOfPrefundedWarrantsNetOfSharesSettled" name="StockIssuedDuringPeriodSharesOfCommonStockUponExerciseOfPrefundedWarrantsNetOfSharesSettled" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainFromSaleOfPriorityReviewVoucherGross" name="GainFromSaleOfPriorityReviewVoucherGross" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ProceedsFromRepaymentSettlementOfRestrictedShareAwards" name="ProceedsFromRepaymentSettlementOfRestrictedShareAwards" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DerivativeAndWarrantAdditionsAssociatedWithLoanAndSecurityAgreement" name="DerivativeAndWarrantAdditionsAssociatedWithLoanAndSecurityAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ReclassificationOfDerivativeLiabilityToEquity" name="ReclassificationOfDerivativeLiabilityToEquity" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ChangesInAccruedPropertyAndEquipment" name="ChangesInAccruedPropertyAndEquipment" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_Rule10b51ArrModifiedFlag" name="Rule10b51ArrModifiedFlag" nillable="true" xbrli:periodType="duration" type="xbrli:booleanItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_NonRule10b51ArrModifiedFlag" name="NonRule10b51ArrModifiedFlag" nillable="true" xbrli:periodType="duration" type="xbrli:booleanItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DisclosureLeasesAbstract" name="DisclosureLeasesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DisclosureSaleOfNonfinancialAssetsAbstract" name="DisclosureSaleOfNonfinancialAssetsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SaleOfNonfinancialAssetsTextBlock" name="SaleOfNonfinancialAssetsTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RoyaltyPolicyTextBlock" name="RoyaltyPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DerivativeLiabiltyPolicyTextBlock" name="DerivativeLiabiltyPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantsPolicyTextBlock" name="WarrantsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RecentlyAdoptedAccountingPronouncementsPolicyTextBlock" name="RecentlyAdoptedAccountingPronouncementsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfRevenueTableTextBlock" name="ScheduleOfRevenueTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfOutstandingWarrantLiabilitiesTableTextBlock" name="ScheduleOfOutstandingWarrantLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock" name="ScheduleOfActivityWarrantyLiabilityTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfOperatingLeaseLiabilitiesTableTextBlock" name="ScheduleOfOperatingLeaseLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ProductSales" name="ProductSales" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LicenseRevenues" name="LicenseRevenues" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SummaryOfSignificantAccountingPoliciesAbstract" name="SummaryOfSignificantAccountingPoliciesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SummaryOfSignificantAccountingPoliciesTable" name="SummaryOfSignificantAccountingPoliciesTable" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" />
    <element id="ABEO_NumberOfWarrantsOrRightsExercised" name="NumberOfWarrantsOrRightsExercised" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueAdjustmentsForWarrantsLiabilities" name="FairValueAdjustmentsForWarrantsLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RevenueReductionsOfGovernmentRebates" name="RevenueReductionsOfGovernmentRebates" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantLiabilities" name="WarrantLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainLossRecognizedInEarningsFromChangeInFairValue" name="GainLossRecognizedInEarningsFromChangeInFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainRecognizedInEarningsFromChangeInFairValue" name="GainRecognizedInEarningsFromChangeInFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueOfDerivativesIssued" name="FairValueOfDerivativesIssued" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ReclassificationOfDerivativeLiablityInConnectionWithLoanAgreement" name="ReclassificationOfDerivativeLiablityInConnectionWithLoanAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OperatingLeaseRightOfUseAssetAndLiabilities" name="OperatingLeaseRightOfUseAssetAndLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AccretedFinalPaymentFee" name="AccretedFinalPaymentFee" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ExercisePriceOfWarrantsPercent" name="ExercisePriceOfWarrantsPercent" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueOfConversionRight" name="FairValueOfConversionRight" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ParticipationRightDescription" name="ParticipationRightDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StatementOfIncomeLocationBalanceAxis" name="StatementOfIncomeLocationBalanceAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="ABEO_StatementOfIncomeLocationBalanceDomain" name="StatementOfIncomeLocationBalanceDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueWarrantLiabilities" name="FairValueWarrantLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GrossProceedsFromIssuanceOfCommonStock" name="GrossProceedsFromIssuanceOfCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RemainingMilestonePaymentsDue" name="RemainingMilestonePaymentsDue" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RoyaltyExpenses" name="RoyaltyExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_NumberOfInvestmentOptions" name="NumberOfInvestmentOptions" nillable="true" xbrli:periodType="duration" type="xbrli:integerItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit" name="IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationChangeInDeferredTaxAssetsTrueUps" name="IncomeTaxReconciliationChangeInDeferredTaxAssetsTrueUps" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities" name="IncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate" name="IncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitPermanentDifferences" name="IncomeTaxReconciliationIncomeTaxExpenseBenefitPermanentDifferences" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationTaxCreditsResearchExpired" name="IncomeTaxReconciliationTaxCreditsResearchExpired" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_EffectiveIncomeTaxRateReconciliationTaxCreditsResearchExpired" name="EffectiveIncomeTaxRateReconciliationTaxCreditsResearchExpired" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCosts" name="IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualAccruedLiabilities" name="DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualAccruedLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OperatingLossCarryforwardsTaxablePercentage" name="OperatingLossCarryforwardsTaxablePercentage" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxAssetsOthers" name="DeferredTaxAssetsOthers" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PrecommercialPreparationCosts" name="PrecommercialPreparationCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OtherSegments" name="OtherSegments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueAdjustmentsForWarrantAndDerivativeLiabilities" name="FairValueAdjustmentsForWarrantAndDerivativeLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxAssetsPropertyPlantAndEquipmentsAndGoodwill" name="DeferredTaxAssetsPropertyPlantAndEquipmentsAndGoodwill" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxAssetsOperatingLeaseLiabilities" name="DeferredTaxAssetsOperatingLeaseLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxAssetsRightOfUseAssets" name="DeferredTaxAssetsRightOfUseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfEffectiveIncomeTaxRateReconciliationsTableTextBlock" name="ScheduleOfEffectiveIncomeTaxRateReconciliationsTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
</schema>
