Iheanacho only signed a new three-year deal with the Premier League side in April.
However, the Nigerian is now a target for Roma, who will be coached by Jose Mourinho from next season.
The Serie A club have already agreed a £34million deal with Chelsea for Abraham, but the 23-year-old is not very keen about the move.
Abraham fell out of favour after Thomas Tuchel replaced Frank Lampard as head coach in January.
He was left out of the squad for the Champions League final against Manchester City, despite being fully fit.
Romelu Lukaku’s return to Stamford Bridge is set to push Abraham further down the pecking order.
Despite his limited game-time last season, Abraham finished as Chelsea’s joint-top scorer with 12 goals.
He is also reportedly attracting attention from Arsenal.