Despite being Chelsea's top goalscorer when Thomas Tuchel arrived in January, Abraham spent the second half of the campaign on the periphery of the first-team squad.
According to transfer expert Fabrizio Romano, Atalanta will react by attempting to agree a deal with the European Champions for Abraham.
Romano suggests that the 23-year-old is regarded as an alternative to Duvan Zapata, who may replace Lukaku at San Siro.
Abraham has two years left on his contract and Chelsea may demand as much as £40m for his signature. body check tags ::