No it's not. It's removing the potential for human life.
Objectively speaking, when looking at abortion (especially in the earlier stages of pregnancy) we're only looking at removing a complex collection of cells. There is no individual to speak of, no human being with thoughts, desires, needs or wants. There is no life to kill, only potential. During the later stages of pregnancy however, this line may begin to become blurred, especially when we start to anthropomorphise the embryo/featus. Indeed, the later in development we venture, the less it begins to be anything more than potential and actually becomes an actual organism with needs.
I firmly believe that people should have a choice and that abortion is a morally acceptable procedure. However, I do also firmly believe that in many cases, the mothers-to-be in question should not be trusted or indeed, deserve such a choice to be made, nor should they have been breeding in the first place.
Ah, so this is where people's view differ, because the potential for human life is when the sperm is in the man, and the egg is in the woman. Cells bound together after intercourse do not have the potential to be naturally separated.
I agree with LawfordLass. Who are we to play 'God'? However, abortion should be legal in certain circumstances:
1) The woman has been raped
2) The child will bear severe disabilities/constant physical pain