Def (from dictionary.com):
Generalisation; ignoring or hiding details to capture some
kind of commonality between different instances. Examples are
abstract data types (the representation details are hidden),
abstract syntax (the details of the concrete syntax are
ignored), abstract interpretation (details are ignored to
analyse specific properties).
A relational database abstracts the user/programmer from the underlying information such as storage structure, file format, opperating system
A database abstraction layer abstracts the details of the underlying database system from the programmer: the most common example is the type of database is set in a configuration line and can be changed by that same line. ie result = mysql_query is not abstract while $result = $dbh->query($query);