Manchester United and Everton have made offers for Lille defender Gabriel.
La Voix du Nord says United, Everton and Napoli have all made proposals to land the Brazilian defender.
All three clubs have offered €30m.
The report adds that Lille have already lined up £7m-rated Ajax defender Sven Botman as his replacement.
Gabriel now has the power to choose which of the three clubs he wishes to join but his preference is to join Napoli.
Yet it is said that United's Champions League qualification could potentially be a game-changer.
