On loan at Swansea City from Chelsea, 19-year-old Abraham is looking to show he can repeat in the Premier League his feats with Bristol City in the Championship last season.
Two goals in seven matches represent a solid start and reports last week suggested that Abraham, London-born but with a Nigerian father, was thinking of coming out for the Super Eagles.
"Contrary to reports in the media I would like to clarify that I have not agreed to switch my national team allegiance," said the England Under-21 international on Friday.
"I can confirm I met the President of the NFF (Nigerian Football Federation) 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."