Rationale and Objectives: To compare upper abdominal computed tomography (CT) image quality of new model-based iterative reconstruction (MBIR) with low-contrast resolution preference (MBIRNR40), conventional MBIR (MBIRc), and adaptive statistical iterative reconstruction (ASIR) at low dose with ASIR at routine-dose. Materials and Methods: Study included phantom and 60 patients who had initial and follow-up CT scans. For patients, the delay phase was acquired at routine-dose (noise index = 10 HU) for the initial scan and low dose (noise index = 20 HU) for the follow-up. The low-dose CT was reconstructed with 40% and 60% ASIR, MBIRc, and MBIRNR40, while routine-dose CT was reconstructed with 40% ASIR. CT value and noise measurements of the subcutaneous fat, back muscle, liver, and spleen parenchyma were compared using one-way ANOVA. Two radiologists used semiquantitative 7-scale (<inverted exclamation>3 to +3) to rate image quality and artifacts. Results: The phantom study revealed superior low-contrast resolution with MBIRNR40. For patient scans, the CT dose index for the lowdose CT was 3.00 +/- 1.32 mGy, 75% lower than the 11.90 +/- 4.75 mGy for the routine-dose CT. Image noise for the low-dose MBIRNR40 images was significantly lower than the low-dose MBIRc and ASIR images, and routine-dose ASIR images (p < 0.05). Subjective ratings showed higher image quality for low-dose MBIRNR40, with lower noise, better low-contrast resolution for abdominal structures, and finer lesion contours than those of low-dose MBIRc and ASIR images, and routine-dose ASIR images (p < 0.05). Conclusion: MBIRNR40 with low-contrast resolution preference provides significantly lower noise and better image quality than MBIRc and ASIR in low-dose abdominal CT; significantly better objective and subjective image quality than the routine-dose ASIR with 75% dose reduction.