Abraham - on loan at Swansea City from Chelsea - has played for England at Under-18, U-19 and U-21 level, but he is eligible for Nigeria through his father.
Abraham 4/1 FGS v Watford
Nigeria Football Federation (NFF) president Amaju Pinnick had said the governing body was “working on” securing Abraham for the national team.
But in a statement, the 19-year-old said: “I have informed The FA that I remain available for selection for England.
“Contrary to reports in the media 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.”
