If Napoli miss out on Gabriel, then potential other options are Sokratis Papasthatopoulos and Shkodran Mustafi of Arsenal, plus Jean-Clair Todibo from Barcelona.
The Partenopei have long had a deal with Lille for the Brazilian, but the delays have allowed Arsenal and Manchester United to step into the gap, as well as potentially PSG.
According to RAI Sport and Radio Kiss Kiss, there is a list of alternatives for Gabriel Magalhaes.
They include two Arsenal centre-backs, Sokratis and Mustafi, who both have Serie A experience already under their belts.
For 32-year-old Sokratis, he represented Genoa and Milan before his move to Werder Bremen in 2012.
As for Mustafi, the 28-year-old wore the Sampdoria jersey from January 2012 to the summer of 2014, when moving on to Valencia.
Arsenal then paid €41m for the defender in 2016.
Another option would be Todibo, who is struggling for playing time at Barcelona and spent the second half of the season on loan at Schalke 04.