Abscisic acid (ABA) plays important roles in mediating many stress responses and in acquiring dormancy of seed. During vegetative growth, endogenous ABA levels increase upon conditions of water stress, and ABA acts as an essential mediator in triggering the plant response to these adverse environmental stresses. Under low- temperature conditions, expression of numerous genes encoding COR (cold-responsive)/LEA (late- embryogenesis-abundant) proteins and their transcription factors is induced and results in increase of freezing tolerance. Many of Cor/Lea and their transcription factor genes are also activated by exogenously treated ABA in wheat as well as in Arabidopsis. From our previous results, it is suggested that some wheat cold-signal pathways are mediated through ABA-responsive bZIP (basic-domain leucine zipper)-type transcription factors such as WABI5 and WLIP19. Fr-1 is well known to be a wheat major locus associated with cold acclimation, but allelic difference of the Fr-1 locus has little influences on the expression levels of the ABA-responsive transcription factor genes. On the other hand, the levels of freezing tolerance in wheat mutant lines altering ABA-sensitivity were significantly altered comparing with the parental lines without significant differences in the expression levels of Wabi5, Wlip19 and Cor/Lea. ABA sensitivity is surely associated with determination of freezing tolerance level in wheat, but information about the ABA signal pathways associated with the low temperature responses is still limited.