Provided is an abrasion resistant steel plate or steel sheet, suitable for use in construction machines, industrial machines, and the like, and a method for manufacturing the same. A steel plate or steel sheet has a composition containing 0.20% to 0.27% C, 0.05% to 1.0% Si, 0.30% to 0.90% Mn, P, S, 0.005% to 0.025% Nb, 0.008% to 0.020% Ti, 0.1% or less Al, and 0.0010% to 0.0060% N on a mass % basis, the composition further containing one or more of Cr, Mo, W, and B, the composition containing one or more of Cu, Ni, V, an REM, Ca, and Mg as required, the remainder being Fe and inevitable impurities. After being heated, a semi-finished product having the steel composition is hot-rolled and is subjected to reheat-quenching or direct quenching.
