The allrounder, who first played for The Oval-based club five years ago and has become a popular fixture there as he helped them win two of their three successive titles in 2023 and 2024, is seen as a key weapon to help Surrey regain their crown after losing out to Nottinghamshire in his absence last year.
"The opportunity to rejoin Surrey for the 2026 season was a no-brainer for me. The club has become a real home away from home," said the 34-year-old Sydneysider as he looked forward to a fourth overseas stint with the county.
"The dressing room environment is one of the best I've experienced in my career and I'm looking forward to linking up with the group once more." Â
Abbott will play the first eight rounds of the championship and will also feature in the national T20 competition, The Blast.
Alec Stewart, the former England skipper who's now the director of men's cricket at the hugely successful county, hailed the signing, saying: "His qualities as a cricketer speak for themselves and I have no doubts he will fit straight back into the dressing room."
Abbott's impact across both red-ball and white-ball formats for Surrey has been significant, having taken 49 championship wickets at 25.73 apiece, while he's also proved a key performer with lower middle-order runs, scoring 614 runs at an impressive average of 38.37.
In the Blast, he's taken 25 wickets and scored 221 runs, including a fondly-recalled 34-ball century against Kent at the Oval in 2023, which matched compatriot Andrew Symonds' 2004 record for the fastest T20 century ever recorded in England.
Sixers' Abbott, who's the all-time record wicket-taker in the BBL with 186 victims and five four-fers, missed out on the T20 World Cup, only earning a spot as a travelling reserve.
