Abraham has fallen out of favour under new boss Thomas Tuchel despite being handed considerable game time under former manager Frank Lampard before his dismissal in January.
As a result, AC Milan have joined a host of clubs that could offer Abraham an out route during the summer transfer window.
AC Milan have entered the transfer race for Chelsea outcast Tammy Abraham this summer
The 23-year-old Englishman has fallen down the pecking order under boss Thomas Tuchel
The west Londoners are understood to be open to offers for their academy product this summer as they look to stump up the funds to buy one of their primary targets.
Chelsea are said to be willing to accept an offer of around £40m to part ways with the striker as the sale of Abraham will help Tuchel afford either Erling Haaland or Romelu Lukaku this summer.
According to The Standard, AC Milan are monitoring Abraham’s situation at Chelsea and may make a move this summer.
AC Milan are said to be monitoring the situation at Chelsea and could make a move for him
His sale could make room for either Erling Haaland or Romelu Lukaku in the summer
However, the will have to fight off interest from West Ham – who are eager to bring him to the London Stadium.
David Moyes is said to be interested in signing the striker and believes he could be a valuable addition should his side reach the Champions League.
Although Moyes has said that Abraham’s current price tag could be a stumbling block for the Premier League side, making AC Milan the current front runners.
This would not be the first time an Italian side has capitalised on a Chelsea player’s lack of pitch time.
AC Milan snapped up Fikayo Tomori on loan in a deal which includes an option to buy.