The AC Milan striker is in his fourth year in Italy, having originally joined AS Roma from Chelsea in 2021.
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Abraham is currently on-loan at Milan from the Giallorossi, with the former likely to pass on signing him permanently.
A return to England is mooted for the striker, where Wolves, Nottingham Forest and West Ham United are all keen.
Italian transfer expert Nicolo Schira is reporting: "AC Milan are not convinced to keep Tammy Abraham in the next season.
"He is at Milan on loan from AS Roma, but is not in Roma’s plans despite a contract until 2027. He could return to AS Roma to be sold again."