We introduce a new class of semigroups called strict abundant semigroups,which are concordant semigroups and subdirect products of completely (J)*-simple abundant semigroups and completely 0-(J)*-simple primitive abundant semigroups.A general construction and a tree structure of such semigroups are established.Consequently,the corresponding structure theorems for strict regular semigroups given by Auinger in 1992 and by Grillet in 1995 are generalized and extended.Finally,an example of strict abundant semigroups is also given.