This is probably not what your wanting but I don't like to leave (whether I am just reading or participating in) threads with open questions....;

With that said (typed) here is the answer to your question plus I added all of the other possibilities associated with finding out what the state of XACT_ABORT is.

The answer lies in performing a simple BITWISE AND operation against @@OPTIONS, unless you know all these values yourself and can do them in your head (I CANNOT), here is a script to find all of the possible options and whether they are ON or OFF.

Enjoy...

SET XACT_ABORT ON

SET NUMERIC_ROUNDABORT OFF

SET CONCAT_NULL_YIELDS_NULL OFF

SET ANSI_NULL_DFLT_OFF OFF

SET ANSI_NULL_DFLT_ON OFF

SET NOCOUNT OFF

SET QUOTED_IDENTIFIER OFF

SET ARITHIGNORE OFF

SET ARITHABORT ON

SET ANSI_NULLS OFF

SET ANSI_PADDING OFF

SET ANSI_WARNINGS OFF

SET CURSOR_CLOSE_ON_COMMIT OFF

SET IMPLICIT_TRANSACTIONS OFF

SET DISABLE_DEF_CNST_CHK OFF --Obsolete in 2008 and greater

DECLARE @OPTIONS INT

DECLARE @OPTRESULTS VARCHAR(MAX)

SET @OPTIONS=(SELECT @@OPTIONS)

PRINT '@@OPTIONS= '+ CAST(@OPTIONS AS VARCHAR(20))

IF (@OPTIONS & 16384)=16384

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'XACT_ABORT ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'XACT_ABORT OFF'

IF (@OPTIONS & 8192)=8192

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'NUMERIC_ROUNDABORT ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'NUMERIC_ROUNDABORT OFF'

IF (@OPTIONS & 4096)=4096

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'CONCAT_NULL_YIELDS_NULL ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'CONCAT_NULL_YIELDS_NULL OFF'

IF (@OPTIONS & 2048)=2048

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULL_DFLT_OFF ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULL_DFLT_OFF OFF'

IF (@OPTIONS & 1024)=1024

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULL_DFLT_ON ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULL_DFLT_ON OFF'

IF (@OPTIONS & 512)=512

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'NOCOUNT ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'NOCOUNT OFF'

IF (@OPTIONS & 256)=256

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'QUOTED_IDENTIFIER ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'QUOTED_IDENTIFIER OFF'

IF (@OPTIONS & 128)=128

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ARITHIGNORE ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ARTHIGNORE OFF'

IF (@OPTIONS & 64)=64

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ARITHABORT ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ARITHABORT OFF'

IF (@OPTIONS & 32)=32

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULLS ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_NULLS OFF'

IF (@OPTIONS & 16)=16

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_PADDING ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_PADDING OFF'

IF (@OPTIONS & 8)=8

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_WARNING ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'ANSI_WARNING OFF'

IF (@OPTIONS & 4)=4

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'CURSOR_CLOSE_ON_COMMIT ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'CURSOR_CLOSE_ON_COMMIT OFF'

IF (@OPTIONS & 2)=2

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'IMPLICIT_TRANSACTIONS ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'IMPLICIT_TRANSACTIONS OFF'

IF (@OPTIONS & 1)=1

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'DISABLE_DEF_CNST_CHK ON'

ELSE

SET @OPTRESULTS= @OPTRESULTS + CHAR(13) + 'DISABLE_DEF_CNST_CHK OFF'

PRINT @OPTRESULTS

EDIT***This is the wrong thread I wanted to post this in you did not specifically ask the question here but it does answer your comment. I apologize if this is too OT.