The 29-year-old has recently been strongly linked with a move to Manchester City.
“De Rossi is not for sale, but in football there are situations that you cannot predict,” Sabatini told reporters.
“There is flexibility for all players, even for those from Roma.
“If a club came to us with a proposal that you could not refuse, we would speak about it.
“But it is not an actual perspective. De Rossi is crucial for us and it’s difficult to consider his sale.”
He explained: “The unsellable players no longer exist, but he is a very strong and important player for us and we don’t want to give away someone we consider important.”
