Acrylonitrile-butadiene-styrene terpolymer (ABS) nanotubes and their arrays with different structures were prepared successfully using nanoporous Anodic Aluminium Oxide (AAO) template through polymer solution and melt wetting method, a simple physical technique. According to the results of Scanning Electron Microscopy (SEM) and Transmission Electron Microscopy (TEM), nanotubes can be obtained using either polymer solution or polymer melt. As for solution wetting method, the integrity of ABS nanotubes depends on the concentration of polymer solution. The wall of ABS nanotubes made from 2.5 wt% solution has pore defects, while intact nanotubes can be obtained using 5.0 wt% solution. As for melt wetting method, the structure of nanotubes depends on the temperature of the melt. ABS nanotubes can be prepared at both 240 and 270 °C but the thickness of tubular wall and the length of the nanotubes are different. TGA tests showed that the thermal decomposition temperature of ABS nanotubes is ca. 100 °C lower than that of bulk ABS polymer.