Napoli have all but done a deal to sign Gabriel, who is happy to make the move to southern Italy, but the transfer has failed to make progress.
The Serie A side want to sell Kalidou Koulibaly, who is wanted by Manchester City, in order to put that money towards the capture of Gabriel.
Lille are honouring a gentleman's agreement with Napoli and, according to Sky Italia, turned down a bid of €20m from Everton on Wednesday due to it.
However, it is claimed that if Napoli cannot wrap up the signing of Gabriel soon then Lille and the player's agents will look at other options.
Those options could include both Arsenal and Manchester United, who are both keen on the Brazilian.
Everton could also come back into the mix for Gabriel, with all eyes now on whether Napoli can take the transfer over the finishing line.
The Serie A side have already freed up a non-EU spot in anticipation of Gabriel's arrival at the club, while they landed his former Lille team-mate Victor Osimhen earlier this summer.