The 31-year-old, who's signed a deal with the Oval-based county team until the end of July, had no luck in his first spell at Surrey, lasting just one match before a muscle injury curtailed his time there two years ago.
But on Friday, Abbott provided a reminder of why the county's director of cricket Alec Stewart felt he was worth persevering with.
Batting at nine, the Sydneysider took his overnight score to 42 - featuring five fours and a six - in a valuable contribution to Surrey's total of 442.
In Lancashire's reply, Abbott had a hand in the first three wickets to fall, getting rid of Luke Wells and Steve Croft, while in between taking a catch at short cover to see the back of Josh Bohannon.
Two more wickets later in the innings helped reduce the home side to 8-233 by the close, with Abbott ending with 4-42.
Abbott wasn't the only Australian to shine in an allrounder role on the second day of Britain's county championship season, as Nathan McAndrew continued to flourish for Sussex on debut, taking 5-85 at Hove as Durham reached 376.
In reply, the home side were indebted to India captain Cheteshwar Pujara for a typically patient 115 before McAndrew, coming in at No.8, went on a late counter-attack to make an unbeaten 36, featuring a couple of sixes, to push Sussex to 9-332 by the close.
Aussie Test spinner Matt Kuhnemann took 2-77 off his 23 overs on debut for Durham.
At Headingley, Peter Handscomb proved immovable for Leicestershire in response to Yorkshire's 517, which had featured a sumptuous 132 from England white-ball star Dawid Malan.
Handscomb led the resistance along with Dutch-South African international Colin Ackermann, the pair sharing a 121 stand for the fourth wicket.
Against his old county, Handscomb - who was dropped at slip on 41 - was unbeaten on 62, compiled off 123 balls in an innings that lasted more than three hours as Leicester reached 5-201.
At Taunton, Cameron Bancroft looked good for his 44 off 104 balls before chasing a wide one from Warwickshire's Chris Rushworth as Somerset made 8-269.
With AP
