In the previous studies of Saccharomyces cerevisiae, Abp140p (actin binding protein 140) fused to GFP has been only a protein that can label actin cables of yeast cells so far. However, the role of Abp140p in actin dynamics was remained elusive. In this study, the function of Abp140p was investigated with a deletion mutant and overexpression of GFP fused Abp140p. The deletion mutant was slightly more susceptible to Latrunculin-A (Lat-A), an actin-monomer sequestering agent, than wild type, although no significant deformation of actin structures was caused by ABP 140 deletion. Overexpression of Abp140p-GFP retarded cell growth, and produced thick and robust actin cables. Lat-A was not able to destabilize the thick actin cables, which suggests that actin dynamics was compromised in the cells with surplus of Abp140p. Therefore, Abp140p seems to stabilize actin cables together with other bundling proteins. Recently, actin cable dynamics of budding yeast was found to have a resemblance to that of filopodial tip of cultured mammalian cells. Retrograde movement of actin cables from buds to mother cells indicated local generation of the cable at bud sites. By using Abp140p-GFP, we traced the steps in the generation of a new actin cable after elimination of old cables by sodium azide. Before the appearance of a new actin cable, Abp140p-GFP concentrated in buds and disappeared, as mother cells became abundant in actin cables. Our observations provide a direct evidence of actin cable formation at buds of budding cells.