An abrasion resistant steel plate having excellent low-temperature toughness and excellent cracking resistance in a portion which has been heated to a temperature range in which low-temperature temper embrittlement occurs and a method for manufacturing the steel plate. The steel plate includes a microstructure at positions located at ¼ of the thickness and at ¾ of the thickness including a martensite single phase microstructure having an average prior austenaite grain diameter in the range of 20 μm to 60 μm, or a mixed microstructure of martensite and bainite having a proportion of martensite-austenite constituent of less than 5% in terms of area ratio with respect to the whole microstructure.