Arsenal are on the verge of announcing their fourth first team departure of the summer, with Gabriel set to join Valencia, the Mirror reports.
Manager Arsene Wenger has confirmed that the Gunners' squad is too large, and that there will be further departures before the transfer window shuts on 31st August.
Gabriel, 26, arrived from Villarreal in January 2015 but is yet to nail down a regular starting place at the Emirates, and has only fallen further down the pecking order with the arrivals of Shkrodan Mustafi and Rob Holding, making just 15 Premier League starts last season.
Despite impressing both as a right sided centre-back, and when deployed as a right-back at times, the Brazilian is now close to a return to La Liga, with the two clubs agreeing on a fee in the region of £10m. Valencia manager Marcelino Garcia Toral, who worked with Gabriel during his stint at Villarreal, is said to be keen on a reunion with the player.
The Spanish side released a teaser video on their official Twitter page, showing the club preparing a jersey for a new signing. The three letters shown on the jersey hinted that it could be Gabriel.
Meanwhile, Arsenal are continuing in their efforts to offload players deemed surplus to requirements by Arsene Wenger. Marseille are interested in outcast Mathieu Debuchy, according to France Football. The Frenchman has been linked with a move away from North London since last summer but unable to secure a move thus far.
He made just one Premier League appearance last season, and is behind both Hector Bellerin and Alex Oxlade-Chamberlain for the right wing-back slot in Wenger's new 3-4-2-1 formation.
For Marseille, Debuchy would provide valuable cover and competition for current first choice right-back Hiroki Sakai.