Abraham is prepared to pack his bags and leave Chelsea this summer after playing just 13 minutes of football in the last three months of the previous season.
Chelsea are prepared to let Abraham go and will even consider a loan, with a view to a permanent exit, at a price of £40m.
Arsenal are interested in getting their hands on the forward and are exploring the possibility of taking him to the Emirates in the ongoing transfer window.
And it has been claimed that Gunners are even ready to meet his salary demands in order to sign him.
Abraham is currently on a contract worth £80,000 per week but wants an improvement in his wages at his new club.
The striker has been demanding a contract worth £125,000 per week and Arsenal have indicated in talks that they are prepared to meet those demands.
But Arsenal are currently focused on offloading either Eddie Nketiah or Alexandre Lacazette in order to make space for Abraham.
They would also prefer to sign the forward on loan with a view to buying him at a later date.
