The Chelsea striker, who is currently on loan at Swansea, was born in London and has represented England at U18 and U19 level but is also eligible to play for Nigeria through his father.
Abraham admits meeting with the President of the Nigerian Football Federation (NFF), Amaju Pinnick, after the Swansea's 0-0 draw with Tottenham last weekend.
But the striker has released a statement confirming he remains firmly committed to England.
The statement read: "Contrary to reports in the media today I would like to clarify that I have not agreed to switch my national team allegiance.
"I can confirm I met the President of the NFF after our last game against Tottenham at Wembley on Saturday given he is a friend of my father.
"However, any suggestion that I have made a decision to change my international representation is incorrect and wide of the mark.
"I have informed The FA that I remain available for selection for England."