The paper presents the structure and the results of abrasive wear resistance tests of XAR®600, TBL PLUS, and B27 steel. As a result of the tests conducted by means of light and scanning microscopy, it has been proven that these types of steel are characterised by subtle differences in their structures, affecting their strength and performance properties. In the delivered condition, all types of steel are characterised by a fine-grained structure with post-martensitic orientation with insets of carbide phases. The structural type of the discussed steel types disclosed in the course of the research, as well as the results of the conducted spectral analyses of the chemical composition, indicate that their properties are shaped in the course of specialist procedures of thermomechanical rolling. According to the above-mentioned test results, it can be concluded that the analysed steel types were designed in compliance with the canons of materials engineering in relation to low-alloy steel resistant to abrasive wear. Due to this, the obtained results of the structural tests of XAR®600, TBL PLUS, and B27 steel were subjected to verification in the course of abrasive wear resistance tests by means of the “spinning bowl” method. The tests, conducted in real soil masses – loamy sand, light clay, and normal clay, compared with the results of hardness measurements, indicated a strict dependence of abrasive wear resistance ratios as a function of structure and the heat treatment condition of the tested types of steel. All the obtained test results were referred to 38GSA steel in a normalised condition.