West Ham and deadly rivals Tottenham Hotspur are also reportedly in the running for the front man but, according to the Daily Mail, the Gunners' are set to beat their London rivals to Abraham’s signature.
£40m price tag
The Sun are claiming that Thomas Tuchel is prepared to let Abraham go in a loan style deal that ends with an agreement where Arsenal will permanently purchase the 23 Year old for a fee standing at £40m.
With the Gunners' already having reached an agreement to sign Ben White from Brighton for £50m, this investment would show serious intent to their Premier League rivals and bolster Arteta’s offensive ranks.
Once a Gunner…
Abraham is said to have grown up supporting Arsenal and having always had feelings for the north London club. The Chelsea striker is also said to idolises none other than Gunner’s legend Thierry Henry.
If this deal should materialise then, the Chelsea Academy graduate would most likely replace Alex Lacazette as the Frenchman is entering the final 12 months of his deal and Arsenal most definitely don't want to lose him on a free transfer.
Abraham Admired from within Arsenal
Abraham is admired by multiple powerful voices at Arsenal and The Athletic have reported that Arsenal view Abraham as a target however this potential signing is dependent on departures in north London (The Athletic).
The England international was left frustrated towards the end of last season, only playing 17 minutes of football in the final three months of the campaign.
Tuchel opted for the misfiring Timo Werner and, if Abraham has any ambition of making more England appearances in the future, game time at club level must be of the upmost priority.
Appropriate Departures would see Abraham seal move
Arsenal currently have four senior strikers on their books with Pierre-Emerick Aubameyang, Lacazette, Eddie Nketiah and Folarin Balogun making up Arteta’s strikers union. For Abraham to join Arsenal, at least one of those would have to leave.
Both Aubameyang and Balogun have signed new deals in the past year which leaves Lacazette and Nketiah as the most likely to seek a move away to make space for the former Aston Villa Loanee.
Both also only have 12 Months remaining on their deals so will be free to leave the club from 2022.
Abraham would bring an Ariel presence that Arsenal haven't had since Olivier Giroud made the switch from North to South West. This would give Arteta another option in attack and, Abraham could really flourish with the high quality crossing provided by Kieran Tierney.