Chelsea striker has been offered to Tottenham this summer, according to the Telegraph.
Abraham is surplus to requirements at Stamford Bridge having slipped down the pecking order since the arrival of Thomas Tuchel in January.
Meanwhile, Nuno Espirito Santo needs an understudy to Harry Kane after Carlos Vinicius returned to Benfica having scored just one Premier League goal during his loan spell last season.
Despite Abraham’s lack of chances under Tuchel, he’s finished as Chelsea top goalscorer in each of the last two seasons – scoring 30 times in 82 appearances.
However, despite the Blues being keen on selling the frontman for £40m, Tottenham face competition from Arsenal, Borussia Dortmund and Inter Milan, with the latter two in danger of losing their star strikers Erling Haaland and Romelu Lukaku.
He’s proven himself in the Premier League, but with Danny Ings available for around £20m, we think this is one that Santo should be looking to avoid, not to mention that the London rivals are unlikely to do business with one another.