The Abaco Islands lie in the northern Bahamas, about 193 miles east of Miami, Florida. The main islands are Great Abaco and Little Abaco, which is just west of Great Abaco's northern tip. There are several smaller barrier cays, of which the northernmost are Walker's Cay and its sister island Grand Cay. To the south, the next inhabited islands are Spanish Cay and Green Turtle Cay, with its settlement of New Plymouth, Great Guana Cay, private Scotland Cay, Man-O-War Cay, and Elbow Cay, with its settlement of Hope Town. Southernmost are Tilloo Cay and Lubbers Quarters. Also of note off Abaco's western shore is Gorda Cay, now a Disney-owned island and cruise ship stop renamed Castaway Cay. Also in the vicinity is Moore's Island. On the Big Island of Abaco is Marsh Harbour, the Abacos' commercial hub and the Bahamas' third-largest city, plus the resort area of Treasure Cay. Both have airports. A few mainland settlements of significance are Coopers Town and Fox Town in the north and Cherokee and Sandy Point in the south. Administratively, the Abaco Islands constitute seven of the 31 Local Government Districts of the Bahamas: Grand Cay, North Abaco, Green Turtle Cay, Central Abaco, South Abaco, Moore's Island, and Hope Town.

The Bahamas, officially the Commonwealth of The Bahamas, is a country in North America. It is an island country within the Lucayan Archipelago of the West Indies in the Atlantic Ocean. It contains 97% of the Lucayan Archipelago's land area and 88% of its population. The archipelagic state consists of more than 3,000 islands, cays, and islets in the Atlantic Ocean, and is located north of Cuba and northwest of the island of Hispaniola and the Turks and Caicos Islands, southeast of the U.S. state of Florida, and east of the Florida Keys. The capital is Nassau on the island of New Providence. The Royal Bahamas Defence Force describes The Bahamas' territory as encompassing 470,000 km2 (180,000 sq mi) of ocean space.