The highly-rated Brazilian defender was subject to interest from Arsenal and offered to Tottenham in January, and several Premier League sides have maintained an interest in the 22-year-old.
The Independent understands Everton, who also registered an interest in January, were keen to move early and are now one of the frontrunners, with talks between representatives and the club taking place this week.
Gabriel, who joined Lille from Brazilian side Avia in 2016 for just £1.5m, has been a key member of the club’s Ligue 1 and Champions League campaigns, featuring in both group stage fixtures against Chelsea last year.
He signed a new deal with the French club amid outside interest, extending his contract until 2023, however, it’s believed Lille will allow him to leave this summer if they receive a suitable offer, believed to be in the region of £25-30m.
Everton were quiet in the mid-season window but are now prepared to back technical director Marcel Brands and manager Carlo Ancelotti in the summer, with the Italian having already lifted the club from a near-relegation battle into contention for a European place during his short stint in charge.
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