<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- 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 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Cover" roleURI="http://abeonatherapeutics.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#BalanceSheets" roleURI="http://abeonatherapeutics.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#BalanceSheetsParenthetical" roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#StatementsOfOperationsAndComprehensiveIncomeLoss" roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveIncomeLoss" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#StatementsOfStockholdersEquity" roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#StatementsOfCashFlows" roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#StatementsOfCashFlowsParenthetical" roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlowsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2025/cyd-2025.xsd#CybersecurityRiskManagementAndStrategyDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" />
    <link:roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2025/cyd-2025.xsd#MaterialCybersecurityIncidentDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#NatureOfOperations" roleURI="http://abeonatherapeutics.com/role/NatureOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Revenue" roleURI="http://abeonatherapeutics.com/role/Revenue" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Short-termInvestments" roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Inventory" roleURI="http://abeonatherapeutics.com/role/Inventory" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#PropertyAndEquipment" roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#FairValueMeasurements" roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#AccruedExpenses" roleURI="http://abeonatherapeutics.com/role/AccruedExpenses" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Leases" roleURI="http://abeonatherapeutics.com/role/Leases" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Debt" roleURI="http://abeonatherapeutics.com/role/Debt" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Equity" roleURI="http://abeonatherapeutics.com/role/Equity" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Stock-basedCompensation" roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#LicensesupplierAgreements" roleURI="http://abeonatherapeutics.com/role/LicensesupplierAgreements" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#KPlan" roleURI="http://abeonatherapeutics.com/role/KPlan" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#IncomeTaxes" roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#CommitmentsAndContingencies" roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SegmentInformation" roleURI="http://abeonatherapeutics.com/role/SegmentInformation" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SaleOfNonfinancialAssets" roleURI="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssets" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SubsequentEvents" roleURI="http://abeonatherapeutics.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SummaryOfSignificantAccountingPoliciesTables" roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#RevenueTables" roleURI="http://abeonatherapeutics.com/role/RevenueTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Short-termInvestmentsTables" roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#InventoryTables" roleURI="http://abeonatherapeutics.com/role/InventoryTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#PropertyAndEquipmentTables" roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#FairValueMeasurementsTables" roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#AccruedExpensesTables" roleURI="http://abeonatherapeutics.com/role/AccruedExpensesTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#LeasesTables" roleURI="http://abeonatherapeutics.com/role/LeasesTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#DebtTables" roleURI="http://abeonatherapeutics.com/role/DebtTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Stock-basedCompensationTables" roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#IncomeTaxesTables" roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SegmentInformationTables" roleURI="http://abeonatherapeutics.com/role/SegmentInformationTables" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfAccountsReceivableDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfAccountsReceivableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfNumeratorsAndDenominatorsOfBasicAndDilutedNetIncomeLossPerShareAmountsDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfNumeratorsAndDenominatorsOfBasicAndDilutedNetIncomeLossPerShareAmountsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfRevenueDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfRevenueDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfConcentrationOfCreditRiskDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfConcentrationOfCreditRiskDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#RevenueDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/RevenueDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfAvailableForSaleShort-termInvestmentsDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailableForSaleShort-termInvestmentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Short-termInvestmentsDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfInventoryDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfInventoryDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#InventoryDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/InventoryDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfPropertyAndEquipmentDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#PropertyAndEquipmentDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfOutstandingWarrantLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical" roleURI="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfActivityOfWarrantLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfActivityOfWarrantLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfEstimateFairValueOfWarrantsDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfEstimateFairValueOfWarrantsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfActivityOfDerivativeLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfActivityOfDerivativeLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#FairValueMeasurementsDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfAccruedExpensesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfAccruedExpensesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SummaryOfOperatingLeaseLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/SummaryOfOperatingLeaseLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfComponentsOfLeaseCostDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#LeasesDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/LeasesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfDebtAndNetOfDebtIssuanceCostsDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfDebtAndNetOfDebtIssuanceCostsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfFuturePaymentObligationsDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfFuturePaymentObligationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#DebtDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/DebtDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#EquityDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/EquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfStockBasedCompensationDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfStockOptionActivityDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfOptionsOutstandingAndExercisableDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfRestrictedStockAwardActivityDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfRestrictedStockAwardActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#Stock-basedCompensationDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#LicensesupplierAgreementsDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/LicensesupplierAgreementsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#KPlanDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfProvisionForIncomeTaxesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfProvisionForIncomeTaxesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfIncomeTaxRateAndTaxProvisionDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxRateAndTaxProvisionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#IncomeTaxesDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#ScheduleOfSignificantExpenseCategoriesDetails" roleURI="http://abeonatherapeutics.com/role/ScheduleOfSignificantExpenseCategoriesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SaleOfNonfinancialAssetsDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="abeo-20251231.xsd#SubsequentEventsDetailsNarrative" roleURI="http://abeonatherapeutics.com/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermInvestments" xlink:label="loc_us-gaapShortTermInvestments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapShortTermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedCash" xlink:label="loc_us-gaapRestrictedCash" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapRestrictedCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherReceivablesNetCurrent" xlink:label="loc_us-gaapOtherReceivablesNetCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedIncomeTaxesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaapDerivativeLiabilities" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveIncomeLoss" xlink:title="00000004 - Statement - Consolidated Statements of Operations and Comprehensive Income (Loss)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaapCostsAndExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RoyaltyExpense" xlink:label="loc_us-gaapRoyaltyExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapRoyaltyExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapCostsAndExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeOperating" xlink:label="loc_us-gaapInterestIncomeOperating" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestIncomeOperating" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAdjustmentOfWarrants" xlink:label="loc_us-gaapFairValueAdjustmentOfWarrants" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapFairValueAdjustmentOfWarrants" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_GainFromSaleOfPriorityReviewVoucherNet" xlink:label="loc_ABEOGainFromSaleOfPriorityReviewVoucherNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_ABEOGainFromSaleOfPriorityReviewVoucherNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders&apos; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAdjustmentOfWarrants" xlink:label="loc_us-gaapFairValueAdjustmentOfWarrants" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFairValueAdjustmentOfWarrants" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccretionAmortizationOfDiscountsAndPremiumsInvestments" xlink:label="loc_us-gaapAccretionAmortizationOfDiscountsAndPremiumsInvestments" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAccretionAmortizationOfDiscountsAndPremiumsInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashContributionExpense" xlink:label="loc_us-gaapNoncashContributionExpense" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNoncashContributionExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:label="loc_us-gaapGainLossOnSaleOfPropertyPlantEquipment" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnSaleOfPropertyPlantEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_GainFromSaleOfPriorityReviewVoucherGross" xlink:label="loc_ABEOGainFromSaleOfPriorityReviewVoucherGross" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ABEOGainFromSaleOfPriorityReviewVoucherGross" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInOtherReceivables" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherReceivables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedTaxesPayable" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" />
      <link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" />
      <link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherCurrentLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentLiabilities" />
      <link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:label="loc_us-gaapProceedsFromSaleOfAvailableForSaleSecuritiesDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireShortTermInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_ProceedsFromRepaymentSettlementOfRestrictedShareAwards" xlink:label="loc_ABEOProceedsFromRepaymentSettlementOfRestrictedShareAwards" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_ABEOProceedsFromRepaymentSettlementOfRestrictedShareAwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromOtherEquity" xlink:label="loc_us-gaapProceedsFromOtherEquity" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaapPaymentsOfDebtIssuanceCosts" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfDebtIssuanceCosts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlowsParenthetical" xlink:title="00000007 - Statement - Consolidated Statements of Cash Flows (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:title="00000013 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" xlink:title="00000014 - Disclosure - Material Cybersecurity Incident Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperations" xlink:title="999015 - Disclosure - NATURE OF OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="999016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Revenue" xlink:title="999017 - Disclosure - REVENUE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:title="999018 - Disclosure - SHORT-TERM INVESTMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Inventory" xlink:title="999019 - Disclosure - INVENTORY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:title="999020 - Disclosure - PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="999021 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/AccruedExpenses" xlink:title="999022 - Disclosure - ACCRUED EXPENSES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Leases" xlink:title="999023 - Disclosure - LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Debt" xlink:title="999024 - Disclosure - DEBT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Equity" xlink:title="999025 - Disclosure - EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="999026 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensesupplierAgreements" xlink:title="999027 - Disclosure - LICENSE/SUPPLIER AGREEMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlan" xlink:title="999028 - Disclosure - 401(k) PLAN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:title="999029 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="999030 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SegmentInformation" xlink:title="999031 - Disclosure - SEGMENT INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssets" xlink:title="999032 - Disclosure - SALE OF NONFINANCIAL ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SubsequentEvents" xlink:title="999033 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999034 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueTables" xlink:title="999036 - Disclosure - REVENUE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="999037 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/InventoryTables" xlink:title="999038 - Disclosure - INVENTORY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:title="999039 - Disclosure - PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="999040 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/AccruedExpensesTables" xlink:title="999041 - Disclosure - ACCRUED EXPENSES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LeasesTables" xlink:title="999042 - Disclosure - LEASES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/DebtTables" xlink:title="999043 - Disclosure - DEBT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="999044 - Disclosure - STOCK-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:title="999045 - Disclosure - INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SegmentInformationTables" xlink:title="999046 - Disclosure - SEGMENT INFORMATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAccountsReceivableDetails" xlink:title="999047 - Disclosure -  SCHEDULE OF ACCOUNTS RECEIVABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_ProductSales" xlink:label="loc_ABEOProductSales" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_ABEOProductSales" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_LicenseRevenues" xlink:label="loc_ABEOLicenseRevenues" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_ABEOLicenseRevenues" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999048 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfNumeratorsAndDenominatorsOfBasicAndDilutedNetIncomeLossPerShareAmountsDetails" xlink:title="999049 - Disclosure - SCHEDULE OF NUMERATORS AND DENOMINATORS OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE AMOUNTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="999050 - Disclosure - SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfRevenueDetails" xlink:title="999051 - Disclosure - SCHEDULE OF REVENUE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfConcentrationOfCreditRiskDetails" xlink:title="999052 - Disclosure - SCHEDULE OF CONCENTRATION OF CREDIT RISK (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueDetailsNarrative" xlink:title="999053 - Disclosure - REVENUE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailableForSaleShort-termInvestmentsDetails" xlink:title="999054 - Disclosure - SCHEDULE OF AVAILABLE FOR SALE SHORT-TERM INVESTMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="999055 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfInventoryDetails" xlink:title="999056 - Disclosure - SCHEDULE OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/InventoryDetailsNarrative" xlink:title="999057 - Disclosure - INVENTORY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="999058 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="999059 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:title="999060 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetails" xlink:title="999061 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOutstandingWarrantLiabilitiesDetailsParenthetical" xlink:title="999062 - Disclosure - SCHEDULE OF OUTSTANDING WARRANT LIABILITIES (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfActivityOfWarrantLiabilitiesDetails" xlink:title="999063 - Disclosure - SCHEDULE OF ACTIVITY OF WARRANT LIABILITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfEstimateFairValueOfWarrantsDetails" xlink:title="999064 - Disclosure - SCHEDULE OF ESTIMATE FAIR VALUE OF WARRANTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfActivityOfDerivativeLiabilitiesDetails" xlink:title="999065 - Disclosure - SCHEDULE OF ACTIVITY OF DERIVATIVE LIABILITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsDetailsNarrative" xlink:title="999066 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAccruedExpensesDetails" xlink:title="999067 - Disclosure - SCHEDULE OF ACCRUED EXPENSES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="loc_us-gaapAccruedProfessionalFeesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedProfessionalFeesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedExchangeFeeRebateCurrent" xlink:label="loc_us-gaapAccruedExchangeFeeRebateCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedExchangeFeeRebateCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfOperatingLeaseLiabilitiesDetails" xlink:title="999068 - Disclosure - SUMMARY OF OPERATING LEASE LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="999069 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseCost" xlink:label="loc_us-gaapLeaseCost" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseCost" xlink:label="loc_us-gaapOperatingLeaseCost" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLeaseCost" xlink:to="loc_us-gaapOperatingLeaseCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableLeaseCost" xlink:label="loc_us-gaapVariableLeaseCost" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLeaseCost" xlink:to="loc_us-gaapVariableLeaseCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermLeaseCost" xlink:label="loc_us-gaapShortTermLeaseCost" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLeaseCost" xlink:to="loc_us-gaapShortTermLeaseCost" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails" xlink:title="999070 - Disclosure - SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LeasesDetailsNarrative" xlink:title="999071 - Disclosure - LEASES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfDebtAndNetOfDebtIssuanceCostsDetails" xlink:title="999072 - Disclosure - SCHEDULE OF DEBT AND NET OF DEBT ISSUANCE COSTS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_AccretedFinalPaymentFee" xlink:label="loc_ABEOAccretedFinalPaymentFee" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_ABEOAccretedFinalPaymentFee" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFuturePaymentObligationsDetails" xlink:title="999073 - Disclosure - SCHEDULE OF FUTURE PAYMENT OBLIGATIONS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDebtInstrumentCarryingAmount" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDebtInstrumentCarryingAmount" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/DebtDetailsNarrative" xlink:title="999074 - Disclosure - DEBT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/EquityDetailsNarrative" xlink:title="999075 - Disclosure - EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:title="999076 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfStockOptionActivityDetails" xlink:title="999077 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:title="999078 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfRestrictedStockAwardActivityDetails" xlink:title="999079 - Disclosure - SCHEDULE OF RESTRICTED STOCK AWARD ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="999080 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensesupplierAgreementsDetailsNarrative" xlink:title="999081 - Disclosure - LICENSE/SUPPLIER AGREEMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:title="999082 - Disclosure - 401(k) PLAN (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfProvisionForIncomeTaxesDetails" xlink:title="999083 - Disclosure - SCHEDULE OF PROVISION FOR INCOME TAXES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentFederalTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentFederalTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredStateAndLocalIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxRateAndTaxProvisionDetails" xlink:title="999084 - Disclosure - SCHEDULE OF INCOME TAX RATE AND TAX PROVISION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:label="loc_us-gaapIncomeTaxReconciliationStateAndLocalIncomeTaxes" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit" xlink:label="loc_ABEOIncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationChangeInDeferredTaxAssetsTrueUps" xlink:label="loc_ABEOIncomeTaxReconciliationChangeInDeferredTaxAssetsTrueUps" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationChangeInDeferredTaxAssetsTrueUps" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities" xlink:label="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitChangesOfWarrantLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate" xlink:label="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitExpiredTaxLossedAndCreditTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationIncomeTaxExpenseBenefitPermanentDifferences" xlink:label="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitPermanentDifferences" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationIncomeTaxExpenseBenefitPermanentDifferences" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationTaxCreditsResearchExpired" xlink:label="loc_ABEOIncomeTaxReconciliationTaxCreditsResearchExpired" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationTaxCreditsResearchExpired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCosts" xlink:label="loc_ABEOIncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCosts" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_ABEOIncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpenseOther" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpenseOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationTaxExemptIncome" xlink:label="loc_us-gaapIncomeTaxReconciliationTaxExemptIncome" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationTaxExemptIncome" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitAmount" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitAmount" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitAmount" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:label="loc_us-gaapIncomeTaxReconciliationOtherAdjustments" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationOtherAdjustments" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="999085 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:label="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsStateTaxes" xlink:label="loc_us-gaapDeferredTaxAssetsStateTaxes" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsStateTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:label="loc_us-gaapDeferredTaxAssetsPropertyPlantAndEquipment" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:label="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20251231.xsd#ABEO_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualAccruedLiabilities" xlink:label="loc_ABEODeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualAccruedLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_ABEODeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsInProcessResearchAndDevelopment" xlink:label="loc_us-gaapDeferredTaxAssetsInProcessResearchAndDevelopment" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsInProcessResearchAndDevelopment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsRegulatoryAssetsAndLiabilities" xlink:label="loc_us-gaapDeferredTaxAssetsRegulatoryAssetsAndLiabilities" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsRegulatoryAssetsAndLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilities" xlink:label="loc_us-gaapDeferredTaxLiabilities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:label="loc_us-gaapDeferredTaxLiabilitiesPropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxLiabilities" xlink:to="loc_us-gaapDeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesRegulatoryAssetsAndLiabilities" xlink:label="loc_us-gaapDeferredTaxLiabilitiesRegulatoryAssetsAndLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxLiabilities" xlink:to="loc_us-gaapDeferredTaxLiabilitiesRegulatoryAssetsAndLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxLiabilities" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:title="999086 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSignificantExpenseCategoriesDetails" xlink:title="999087 - Disclosure - SCHEDULE OF SIGNIFICANT EXPENSE CATEGORIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SaleOfNonfinancialAssetsDetailsNarrative" xlink:title="999088 - Disclosure - SALE OF NONFINANCIAL ASSETS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SubsequentEventsDetailsNarrative" xlink:title="999089 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
