The Canadian marksman has been LOSC’s number one target to replace Victor Osimhen, who will be announced as a Napoli player later today.
And according to LVDN, the French club will offer €30m without bonuses for the 20-year-old.
This will be Lille’s third offer for David after having €25m + €5m and €27m + €3m offers knocked back.
If the deal is concluded at €30m, David will become the most expensive player leaving Belgium’s Jupiler Pro League.
In two seasons playing for Gent’s first team, David has racked up 37 goals and 15 assists.
Yilmaz en route
Lille will also add Turkey veteran Burak Yilmaz to their ranks in a deal that won’t affect the David transfer.
Yilmaz, 35, will replace Loic Remy who quit the club at the end of his contract.
He will join on a free transfer from Besiktas and is due to undergo a medical on Saturday morning.