Abstract level is a term originating in Marvel Comics, is used to describe Cosmic Beings that exist in the Marvel universe that represent entire concepts. While that is the most strict definition, it can also be applied to other beings from Marvel or other fiction with a similar level of power. Abstract level beings are above skyfathers, cube beings, Celestials, but below multiversal+ beings such as Mad Jim Jaspers, and Infinity Gauntlet users.

General characteristics of the power of a Abstract being level are:

- Can create cube and celestial level beings
- Multiverse manipulating/creating/busting
- Immense versatility in all attributes
Multiversal abilities
- Often the embodiment of a concept

Examples of beings that could be considered to be at Abstract level based on power (note that there is a rather wide range of power on this list):

- Abraxas, Eternity, Entropy, Death, Galactus, Infinity, Oblivion, Master Order, and many others from Marvel Comics
- Ao (Dungeons and Dragons)
- Ares with the Godwave, Anti - Monitor, Alexander Luthor, Gabriel, Nekron, and many others from DC Comics
- The Endless, and several others from DC/Vertigo Comics
- Dragon God (Project A-ko)
- Eternals, Old Ones, and several others from Doctor Who
- Chaos (Final Fantasy)
- Haruka Kaminogi and Noein from Noein
- Shabranigdo, Valgaav/Darkstar, and a few others from Slayers
- Primus and Unicron from Transformers
- Masterminds (Bokurano)
- Super Dimentio from Super Paper Mario
- The Wave Existence (Xenogears)
- ZeedMillenniummon (Digimon)

This profile deals with characters with abstract cosmic power, for the abstract term see here.