Abraham travelled with the Chelsea squad to Porto but Tuchel did not include him on his 12-man bench against City.
Tuchel instead named two goalkeepers – Kepa Arrizabalaga and Willy Caballero – among his substitutes and his omission suggests the 23-year-old’s future lies away from west London.
Chelsea could go into the market for a new No 9 this summer, with Erling Haaland and Romelu Lukaku on their shortlist.
It seems Tuchel is prepared to sell Abraham, who has two years left on his current deal.
Chelsea would want around £40-45million for him.
West Ham and Leicester are interested in Abraham, though David Moyes says the Hammers cannot afford him if Chelsea do not drop their asking price.