Alhough in the market for a new centre-half, preferably on the left of a pair, and having worked towards two other targets, Manchester United have not made a bid or held discussions with Gabriel himself.
But it remains likely the player will come to the Premier League this summer in a deal worth £27m, whether that is London or Manchester.
Gabriel was a key member of the Lille side that finished fourth in Ligue 1 last season, also starting all of their Champions League games – and he undertook a medical with Everton ahead of the coronavirus lockdown.
And since, the Merseysiders involvement has diminished.
Arsenal have been keen to sign Gabriel to boost their centre-back options this summer, adding to the arrival of youngster William Saliba, who was signed from St Etienne for £27m last summer and loaned back.
In June, David Luiz signed a new one-year contract at Arsenal, while Pablo Mari and Cedric Soares have also made their loan moves permanent from Flamengo and Southampton respectively.
In addition to the deals for Mari and Soares, Arsenal have also signed Brazilian winger Willian. The 32-year-old signed a three-year deal with Arsenal following the expiration of his contract with Chelsea.