Abbe error is an important factor affecting high-precision machine tools, and the traditional modeling method does not consider Abbe error. Aiming at this problem, based on the traditional error model of machine tools and the formation mechanism of Abbe error, this paper establishes a machine tool spatial error model that considers Abbe error. Then combined with a specific machine tool, based on the measurement of 21 geometric errors of the machine tool to obtain relevant error data, through the combination of qualitative and quantitative accuracy evaluation methods, two models of traditional error model and error model considering Abbe error are analyzed. The accuracy of the machine tool is compared, and the comparison of the compensation effects of the two error models after compensation is also analyzed. The example verification shows that the machine tool spatial error model considering Abbe error is effective and feasible, and the compensation effect is better. It provides an important modeling method for improving the machining accuracy of precision machine tools.