The report claims that one Italian and two English sides have already submitted bids for the centre-back. Everton are one of the clubs, and the bid is worth between €27m and €32m (roughly £30m) excluding bonuses.
The 22-year-old has impressed heavily for Lille this season, and he would be a superb addition for Everton. However, he is wanted by a host of European clubs including AC Milan and Paris-Saint Germain. Premier League rivals Leicester City are also equally keen for his signature.
The Mirror claimed last week that Everton were in talks to sign Gabriel for £30million after Ancelotti had sanctioned a move. It seems the Toffees have made a formal approach now, and are looking to secure a deal for him at the earliest.
Ancelotti plans to bolster his defence in the summer and could sell either of Yerry Mina or Michael Keane. Gabriel has a contract at the club till 2023, and was even due to visit the training facilities of some of these clubs before the Covid-19 outbreak.