Abraham - on loan at Swansea City from Chelsea - has played for England at Under-18, U19 and U21 level, but he is eligible for Nigeria through his father.
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."
Photo by: Getty Images (Caption: Swansea City striker Tammy Abraham)