Lille defender Gabriel remains a target for Everton, but the Blues are not prepared to pay £30m to take him to Goodison Park.
Gabriel was linked with a £30m switch to Everton from Lille and the Toffees were considered to be the front-runners to secure his signature.
However, the changed landscape of football is set to affect transfer deals and Everton are poised to look closely at how much to spend.
They remain interested in signing Gabriel, according to The Athletic, but the Brazilian is not a player they would spend £30m on.
Everton are poised to wait and see whether Lille's stance changes, if they need to bring in cash this summer.
The Toffees will be looking to bring in money themselves, with Yannick Bolasie, Sandro Ramirez and Morgan Schneiderlin available for the right price.
Gabriel, 22, made 34 appearances for Lille over the course of this season, being booked on six occasions.
The defender, who is under contract at Lille until 2023, has also been linked with several other sides, including Napoli.
