We have developed the adiabatic theory of ionization of an atom/molecule by an intense low-frequency laser pulse. The asymptotics of the solution to the time dependent Schrodinger equation and the photoionization momentum spectra are obtained from the Siegert states which are solutions to the time independent equation of the target under a static field.We will present some illustrative calculations which confirm that the adiabatic results converge to the exact ones as the adiabatic parameter tends to zero.