The 21-year-old, who is the Premier League's joint leading scorer alongside Manchester City's Sergio Aguero with seven goals, has two senior England caps to his name, won in friendlies against Germany and Brazil in 2017.
Nigeria have been hoping Abraham can be persuaded to switch allegiance to them, and when asked about the interest from the Africans, he refused to rule out the possibility of playing for them.
"I have heard the talks and I've not really been focused on that yet," he told the Telegraph. "I think when the time comes, the time comes. We never know.
"You can never say never, whatever comes first really. It is about focusing on Chelsea and hopefully scoring goals and getting victories."
Abraham netted a hat-trick for the Blues in Saturday's 5-2 win at Wolves, having scored back-to-back braces in the previous two matches.
The Chelsea academy graduate has made an impact for the club this term after spending the last three seasons on loan at Bristol City, Swansea and then Aston Villa.
On Tuesday he could make his Champions League debut when Valencia visit Stamford Bridge, and his stock will then rise even further.
"I am delighted to be scoring goals for a team I have grown up loving and have always wanted to play for. It is just an amazing feeling and hasn't kicked in yet," he added.
"Hopefully this is the beginning of a great career at Chelsea. I'm living the dream and I need to keep it running."
England boss Gareth Southgate has spoken out about how much he values Abraham and sees him in his plans, but he will need to call the striker up into his next squad to put the Nigeria talk to bed once and for all.