United keeper Ben Williams has been given permission to talk to Colchester United manager Paul Lambert about a possible move to the League One club.
Williams, 26, joined the Cumbrians last summer but has been a subject of considerable interest from the U's boss throughout the closed season.
The tall stopper played 36 games in all competitions in the last campaign and was voted as the away player of the season having completed a move from Crewe last July.
Abbott said: "There has been an offer for Ben and he is now talking to Colchester to see if it is a move that he wants to make.
"It is a deal that does have a slight complication involved with it at the moment, but it's a complication that is in our favour. We should have more details about that later this week.
"Obviously if he does agree to go then we will move to bring in a replacement, and work is already being done on that. We would want that one sorted as quickly as possible, but we have to wait and see what happens with Ben and his talks with Colchester first."
