The French centre-back has been regularly linked with the Toffees in recent months and it was suggested in March that they could sign him for around £30m this summer.
However, according to Football Insider, the Merseyside outfit have yet to finalise any fee with the French outfit and they are planning to make an offer of around £20m for the central defender.
The Toffees are looking to rebuild their squad during the next transfer window and Gabriel has been identified as one of their prime targets, having opened negotiations for his services before the coronavirus shutdown.
The 22-year-old has been a regular for Lille during the current campaign and he made 24 appearances for the club in the French Ligue 1 before the season was cancelled due to the coronavirus pandemic.
He has caught the eye with his aerial presence and good tackling abilities and he should be drafted straight into the starting lineup, if he makes the move to Goodison Park during the summer.
Meanwhile, a recent report from AS has cited that Real Madrid consider Gabriel as an alternative to RB Leipzig’s Dayot Upamecano and it remains to be seen whether the Toffees’ prospects of signing him are hampered, suppose Los Blancos make a formal bid.
Stats from Transfermarkt.com