"It is great to be back on board with Surrey this summer. I can't wait to get back to The Kia Oval and join the lads and build on such a successful 2022 season," Abbott said.
Surrey's director of cricket, Alec Stewart, said: "I'm looking forward to welcoming Sean back to Surrey. We saw what he could do in his brief spell here in 2021 and I've kept in contact with him since, whilst monitoring his performances. His skillset and character will be an asset to our dressing room this season.
"It's a big blow to lose Jamie Overton with his back injury, as he's such a valuable asset to the team. He will receive all our support throughout his rehab programme and we look forward to welcoming him back when he's 100% fit.
"In his absence, Sean will bring his own experience of winning trophies and is very capable with both bat and ball. Sean will add real strength to the group and he has the all the tools necessary to help us as we look to build upon a successful 2022."