Abraham has been courting interest from the likes of Atalanta and Arsenal after news emerged that Chelsea are on the verge of signing Romelu Lukaku from Inter Milan.
The 23-year-old England international has not played much for Chelsea since Thomas Tuchel took over from Frank Lampard as manager in January.
Abraham made 32 appearances across all competitions for Chelsea last season, scoring 12 goals in the process.
Lukaku’s expected move to Chelsea will cause a domino effect that could see Edin Dzeko leave Roma for Inter Milan. The Nerazzurri have also set sights on Colombia international striker Duvan Zapata from Atalanta.
Roma and Atalanta are therefore expected to enter into a tug-of-war to sign Abraham from Chelsea.
Abraham has previously spent loan spells at Swansea City, Bristol City and Aston Villa.
He returned to Chelsea at the start of the 2019/2020 season and struck 18 goals in 47 appearances in all competitions.
Abraham has won six caps for the England national team but was not part of their EURO 2020 squad.
Roma, who are now managed by former Chelsea, Real Madrid, Inter Milan and Manchester United manager Jose Mourinho, will start their Serie A campaign at home to Fiorentina on August 22.