The Italian club has offered the 19-year-old a salary of three million euros a year, more than four times what he now earns, the Globoesporte news portal said, reports Xinhua.
"The offer pleased Santos, Gabriel's family and his agent," the portal said.
Barcelona currently has the first option to buy Gabriel as part of the deal that took Neymar to the Camp Nou in 2013.
The agreement means the Blaugrana must be informed of any offer for the teenager before he is sold, allowing them to make a counter bid.
Gabriel, currently with Brazil's Olympic squad for next month's Rio 2016 Games, has scored 57 goals from 155 appearances for Santos since making his first-team debut in 2013.
He has been a prolific scorer for Brazil at youth level and has already netted twice from his first four senior internationals.
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