A scab is the result of blood crusting over an injury. If you have an intact male cat, it is likely that he's been fighting. If this is not the case, your cat may have a skin problem. See your veterinarian.
Scabs that are on cats are usually a result of a bite or scratch from another cat. Other causes can be ringworm, which creates a swelling or scabby area. If your cat has allergies, they may scratch themselves, causing a scab.
When there is a cut in the skin, the cat's body starts to heal immediately. The blood forms a clot to stop further bleeding which hardens and forms a scab.