In the paper of Keller and Reiten, it was shown that the quotient of a triangulated category (with some conditions) by a cluster tilting subcategory becomes an abelian category. After that, Koenig and Zhu showed in detail, how the abelian structure is given on this quotient category, in a more abstract setting. On the other hand, as is well known since 1980s, the heart of any t-structure is abelian. We unify these two constructions by using the notion of a cotorsion pair. To any cotorsion pair in a triangulated category, we can naturally associate an abelian category, which gives back each of the above two abelian categories, when the cotorsion pair comes from a cluster tilting subcategory, or a t-structure, respectively.