Everton, Wolverhampton Wanderers and Leicester City have been linked with Gabriel.
It has been reported that Everton have held further talks over the signing of the 22-year-old Brazilian central defender.
It has been reported that the former Brazil Under-20 International is expected to opt for Everton in a £28 million deal.
According to WhoScored, Gabriel has made 23 starts and one substitute appearance in Ligue 1 for Lille so far this season, scoring one goal in the process.
The defender also played six times in the Champions League for the French club this campaign, according to WhoScored.
Football in England is suspended at the moment due to the global health pandemic.
However, when the season resumes, Everton will be hoping to sneak into a top-four finish in the Premier League table.
Carlo Ancelotti’s side are 12th in the league table at the moment with 37 points from 29 matches, 11 points behind fourth-placed Chelsea.