Demarai Gray has replaced Abraham in what is the only change to Aidy Boothroyd's first XI, meaning that Jacob Murphy is on the bench once again as Nathan Redmond and John Swift start in the wide positions.
As for Poland, their team shows two changes to the one that drew with Sweden Under-21s last time out, with Krzysztof Piatek and Radoslaw Murawski taking the places of Mariusz Stepinski and Pawel Dawidowicz.
A win for England would see them qualify for the semi-finals as group winners, although they can still advance with a defeat depending on the result between Sweden and Slovakia Under-21s.
England Under-21s: Pickford; Holgate, Chambers, Mawson, Chilwell; Chalobah, Ward-Prowse; Gray, Baker, Swift; Redmond
Subs: Gunn, Mitchell, Stephens, Abraham, Targett, Murphy, Holding, Hause, Iorfa, Hughes, Grealish, Woodrow
Poland Under-21s: Wrabel; Jaroszynski, Jach, Bednarek, Kedziora; Frankowski, Linetty, Murawski, Moneta; Kownacki, Piatek
Subs: Dragowski, Stryjek, Bielik, Lasicki, Stepinski, Lipski, Dawidowicz, Niezgoda, Kapustka, Kubicki, Buksa, Szyminski