The Italian club have agreed to pay an initial €22m plus bonuses for the 22-year-old Brazilian.
The idea of playing for Napoli ‘thrills’ Gabriel and he has reportedly agreed the outline of a five-year deal worth over €2m-per-season.
Foot Mercato claims Carlo Ancelotti’s Everton have met the salary demands made by Gabriel’s advisers.
The idea of working alongside Ancelotti, one of Europe’s most respected coaches, also appeals to Gabriel.
Everton’s interest is nothing new and they are still talking to Lille and could stage an ‘ambush’ by matching Napoli’s offer.
In addition, Jose Mourinho’s Tottenham have recently declared their interest and could try their luck.
Gabriel, along with striker Victor Osimhen, is one of Lille’s prized assets but looks set for a big move.
The São Paulo-born defender has appeared 34 times in all competitions this season for Les Dogues.