Napoli cannot currently match Everton's offer for Lille defender Gabriel, it has been claimed in Italy.
The Italian giants are keen on Gabriel and have been leading the chase to snap him up this summer.
Lille are happy for the Brazilian centre-back to move on if their asking price is met and are leaving the choice of club in the player's court.
However, Napoli are at real risk of losing Gabriel to Carlo Ancelotti's Everton and, according to Italian outlet Calcio Napoli 24.
It is claimed that Everton have offered €30m for Gabriel and Napoli are not currently in a position to match it.
The Serie A giants have been looking to help to fund the deal by selling Kalidou Koulibaly, but it is unclear whether any club will come forward with an acceptable bid for the centre-back.
Manchester City are keen on Koulibaly, but they are snapping up Bournemouth defender Nathan Ake.
The Citizens have had a bid of £41m for Ake accepted by Eddie Howe's Bournemouth and it is unclear if they still want Koulibaly.
