Abacus Mining & Exploration Corporation, an exploration stage company, engages in the acquisition, exploration, and development of mineral properties in Canada. The company holds an option to acquire 75% interest in the Willow copper-molybdenum property located in Yerington, Nevada, as well as focuses on the contiguous Nev-Lorraine claims. It also has an interest in the Jersey Valley gold property located in the Battle Mountain trend of Nevada; and a 20% interest in the Ajax copper-gold project located in the southwest side of Kamloops, British Columbia. The company is based in Vancouver, Canada.