The present invention relates to a high hardness abrasion resistant steel having excellent toughness and cutting crack resistance, and a method for manufacturing the same. A high hardness abrasion resistant steel according to one aspect of the present invention has a composition containing, by weight ratio, 2.1 to 4.0% of Mn, 0.15 to 0.2% of C, 0.02 to 0.5% of Si, 0.2 to 0.7% of Cr, the remainder being Fe and other unavoidable impurities, has a microstructure in which the prior austenite grain size is 25 µm or less and martensite is the main structure, and satisfies the condition where Ac3-Ac1 is 100°C or less.