Cassava (
Manihot esculenta
) is a major staple food, animal feed and energy crop in the tropics and subtropics. It is one of the most drought-tolerant crops, however, the mechanisms of cassava drought tolerance remain unclear. Abscisic acid (ABA)-responsive element (ABRE)-binding factors (ABFs) are transcription factors that regulate expression of target genes involved in plant tolerance to drought, high salinity, and osmotic stress by binding ABRE
cis
-elements in the promoter regions of these genes. However, there is little information about
ABF
genes in cassava. A comprehensive analysis of
Manihot esculenta ABFs
(
MeABFs
) described the phylogeny, genome location,
cis
-acting elements, expression profiles, and regulatory relationship between these factors and
Manihot esculenta betaine aldehyde dehydrogenase genes
(
MeBADHs
). Here we conducted genome-wide searches and subsequent molecular cloning to identify seven
MeABFs
that are distributed unevenly across six chromosomes in cassava. These
MeABFs
can be clustered into three groups according to their phylogenetic relationships to their
Arabidopsis
(
Arabidopsis thaliana
) counterparts. Analysis of the 5′-upstream region of
MeABFs
revealed putative
cis
-acting elements related to hormone signaling, stress, light, and circadian clock.
MeABF
expression profiles displayed clear differences among leaf, stem, root, and tuberous root tissues under non-stress and drought, osmotic, or salt stress conditions. Drought stress in cassava leaves and roots, osmotic stress in tuberous roots, and salt stress in stems induced expression of the highest number of
MeABFs
showing significantly elevated expression. The glycine betaine (GB) content of cassava leaves also was elevated after drought, osmotic, or salt stress treatments. BADH1 is involved in GB synthesis. We show that
MeBADH1
promoter sequences contained ABREs and that
MeBADH1
expression correlated with
MeABF
expression profiles in cassava leaves after the three stress treatments. Taken together, these results suggest that in response to various dehydration stresses, MeABFs in cassava may activate transcriptional expression of
MeBADH1
by binding the
MeBADH1
promoter that in turn promotes GB biosynthesis and accumulation via an increase in
MeBADH1
gene expression levels and MeBADH1 enzymatic activity. These responses protect cells against dehydration stresses by preserving an osmotic balance that enhances cassava tolerance to dehydration stresses.