Napoli have effectively agreed a deal to sign Gabriel from Lille, but the French side are not rushing to sign off on the transfer, with Everton and Tottenham Hotspur both still potential destinations for the defender.
The Brazilian defender has been consistently linked with a move away from Lille this summer and Everton were at the front of the queue to snap him up.
However, the changed landscape of football has made the Toffees wary of splashing big money on the 22-year-old, leaving the door open for Napoli.
The Italian giants have now, according to French outlet Foot Mercato, agreed the basis of a transfer with Lille which would see €22m plus bonuses paid for Gabriel.
The player's representatives have also agreed a five-year contract with Napoli which would see their client earn over €2m per year.
However, Lille are in no rush to sign off on the transfer and are leaving themselves with time to listen to other proposals.
As such Everton are still in the race for Gabriel and it is claimed they have met the demands of the player's representatives in terms of a contractual package.
Everton have not put in an official proposal yet though.
And Tottenham are also a potential destination as they have recently started to make moves towards a possible swoop for the Brazilian.
