In order to solve the problem of the high cost and long period of ABS calibration and matching using threshold control method, the theory of brake decay power was applied to ABS calibration. The shortages of conventional method of matching ABS were analyzed. Utilizing the advantages of threshold method and brake decay power theory, the ABS calibration and matching method for vehicle based on brake decay power theory was put forward. According to theory that the slip rate by max of brake decay power approaches slip rate by peak of adhesion coefficient very well, the slip rate by max of brake decay power can be used for ABS control. The curve of relations between slip rate and brake decay power can be obtained simply relatively, so the period of ABS calibration can be shortened. Vehicle test proves that it can enhance matching efficiency observably and economize calibration cost largely.