LINK Locked in a contract dispute with John Abraham - an impasse that shows signs of turning ugly - the Jets are willing to listen to trade offers for their star pass rusher, an NFL source told the Daily News yesterday. This represents a shift for the Jets. A few days after the season, GM Terry Bradway said, "John is going to be here." But the landscape has changed. Abraham, slapped with the "franchise" tag, is believed to be seeking about $20 million in guarantees and he recently expressed frustration through his agents about the lack of progress in negotiations. He's not participating in the Jets' offseason program, which began Monday. The Jets aren't actively shopping Abraham, the source said, but the difference between "shopping" and "listening" can be a matter of semantics. Abraham's status will add intrigue to the draft, which begins April 23. Abraham, 26, is a three-time Pro Bowl selection, but his lack of durability is a concern. According to Abraham's camp, the Jets never made an offer before March 16, when a four-month negotiating blackout between teams and their franchise players went into effect. The Jets, perhaps wary of a long-term commitment, seem intent on having Abraham play next season on a one-year contract for the amount of his franchise tender ($6.7million) - unless they're blown away by a trade offer. One of Abraham's agents, Rich Rosa, said he wasn't surprised to hear the Jets are being open-minded to the prospect of a trade. "They're just conducting business," said Rosa, adding that Abraham's preference is to remain with the Jets. "They'd be foolish not to see what's out there. Hey, maybe they could get what they want (by acquiring extra picks) and John could go to a place that would give him a long-term contract. We have no problem with them sending out feelers. Frankly, we're doing the same." Rosa said there has been "minimal" contact with other teams. The Jets don't comment on trade speculation. For a trade to happen, Abraham would have to work out a long-term contract with a team, and that team would have to satisfy the Jets' compensation demands. They almost certainly would insist on a first-round pick in return. The most likely suitors are the Cowboys and Vikings. Both need an outside pass rusher, both have two first-round picks, both have about $9 million in salary-cap room and both have former Jets coaches - Dallas coach Bill Parcells and Minnesota defensive coordinator Ted Cottrell. The Cowboys have two prime bargaining chips (the 11th and 20th picks), although owner Jerry Jones said this week that he's more apt to stockpile picks instead of trading them away. The Vikings own the seventh and 18th selections. It's not known whether the Jets have received any formal offers. While other franchise players have signed their one-year tenders, Abraham has balked, maintaining his free-agent status. Without a contract, he's not permitted to participate in the offseason program. According to his agents, Abraham is at home in South Carolina, working out with a trainer.