Abrasion resistant steel plates with excellent low-temperature toughness having a Brinell hardness of 361 or more, and methods for manufacturing such steel plates. The steel plates have a lath martensitic structure with an average grain size of not more than 20 μm, and the steel plates include fine precipitates that are 50 nm or less in diameter and that have a density of 50 or more particles per 100 μm2. Additionally, the steel plates include, by mass %, C: 0.10 to less than 0.20%, Si: 0.05 to 0.5%, Mn: 0.5 to 1.5%, Cr: 0.05 to 1.20%, Nb: 0.01 to 0.08%, B: 0.0005 to 0.003%, Al: 0.01 to 0.08%, N: 0.0005 to 0.008%, P: not more than 0.05%, S: not more than 0.005%, and O: not more than 0.008%, the balance being Fe and inevitable impurities.