A high-pressure abrasive liquid nitrogen (L-N2) jet is considered as an efficient rock-breaking technology due to its unique low-temperature characteristic. In order to experimentally investigate the impact of an abrasive L-N2 jet on rock breakage, a new setup, which considers the low temperature and high expansibility of L-N2, is put forward in this note. The setup is composed of four units: the power system, nitrogen-gas pressurization system, particle mixing system, and impingement system. Both a pre-mixed abrasive L-N2 jet and a post-mixed abrasive L-N2 jet can be achieved by this equipment. Moreover, it can also be used to investigate the influences of injection parameters and particle parameters on rock breakage. A series of experiments have been carried out based on the setup. The results further promote the application of an abrasive L-N2 jet.