Iheanacho signed a new three-year Leicester City contract in April but he is now reported to be a transfer target for Jose Mourinho’s AS Roma.
The Serie A club have already agreed a £34million deal with Chelsea for Abraham, but the 23-year-old England international has asked for time to think about the offer.
The 23-year-old England striker must now decide if he wants to join the Italian club, who are managed by former Chelsea boss Jose Mourinho.
Abraham fell out of favour at Chelsea midway through last season as Thomas Tuchel replaced Frank Lampard as head coach and was left out of the squad for May’s Champions League final, despite being fully fit.
The imminent arrival of Romelu Lukaku from Inter Milan is set to push Abraham further down the pecking order and all but end the possibility of him staying at Stamford Bridge.
Despite his limited game-time during the second half of last season, Abraham ended the campaign as Chelsea’s joint-top scorer with 12 goals.
Mourinho was in charge at Stamford Bridge as Abraham was coming through the Chelsea academy, but the forward didn’t make his first senior appearance for the Blues until after the Portuguese had left the club.
Abraham’s form for Chelsea under Lampard saw him feature for England in Euro 2020 qualifying and in their most recent Nations League campaign, but a lack of playing time under Tuchel saw him fall out of Gareth Southgate’s plans in the months before this summer’s tournament.
