Watford and West Ham were linked with Matheus Jesus recently but Everton now appear to be among the frontrunners.
Santos midfielder Lucas Lima has plenty of admirers from Manchester United, Barcelona and Inter Milan to Crystal Palace.
Former Barcelona, Real Madrid, AC Milan, Inter Milan, Santos, Corinthians and Palmeiras greats feature in the Brazil legends squad.
Crystal Palace have reportedly placed a bid of around £12.7million for Lucas Lima.
Gabriel is not set to be leaving Santos any time soon.
Injuries, failure to qualify and omissions mean that some of the best players will miss this summer's tournament.
Neilton is out of contract in May and Tottenham were recently linked with scouting him. But Santos have a means to keep hold of him.
He arrived at Tottenham Hotspur in February 2012 and went on to play for Brazil whilst at Tottenham. But he never played for them, and is heading home..
Diego has not signed a deal to become a Santos player in 2014.