Manchester City are chasing the midfielder.
"De Rossi is not for sale, but in football there are situations that you cannot predict," said Sabatini.
"There is flexibility for all players, even for those from Roma.
"If a club came to us with a proposal that you could not refuse, we would speak about it.
"But it is not an actual perspective. De Rossi is crucial for us and it's difficult to consider his sale."