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Based on the panel data in Chinese provinces from 2000 to 2017, this paper first uses the parameterized quadratic function of the directional distance function to estimate carbon abatement costs of 30 provinces in China, and further studies its long-term evolutionary characteristics. Second, this paper studies the spatial distribution pattern of carbon abatement cost. The results show that the carbon abatement cost has increased as a whole during the study period. Moreover, the spatial distribution of carbon abatement costs in China shows a geographical clustering feature, and the positive spatial agglomeration is significant after 2008.