Do you still have the program that you created the files with ?
Did program come with your camera ?
Might be a program to convert them to jpeg's or gif's.
Edit ...
Did a search ...
Hi. I just talked to someone else with the same problem. His Gateway was reformatted by the gateway people, they saved his ABM files, but not his actual JPG files. The ABM is an Album, a sort of table of contents, or index to an assortment of pics. It doesn't contain the pics, is not a picture, and if you rename the file to a jpg extension or try to "Convert" it won't work-there is nothing to convert... If the person who backed up your files didn't include the actual collection of JPG files, they are gone. Albums just refer to a series of picture files and their location.
Edit #2 ...
This program might find pic's if there there ...
ArcSoft PhotoBase Deluxe 4.5.9.83
http://www.softpedia.com/get/Multimedia/Graphic/Graphic-Editors/ArcSoft-PhotoBase-Deluxe.shtml