Barcelona are eyeing Brazilian prodigy Gabriel as part of the deal that brought Neymar to the Campo Nou last year.
The 18-year-old is rated one of football's brightest talents and has already scored 16 goals from 31 first-team appearances for Santos this year, reported Xinhua.
According to the news portal Globoesporte, the Brazilian club gave Barcelona first option of buying the striker - and two other Santos teenagers - as part of Neymar's 86 million-euro transfer in June 2013.
But the Spanish giants must still pay Gabriel's buyout fee, understood to be 50 million euros.
Nicknamed Gabigol by Brazil's media due to his prolific scoring record, Gabriel has represented Brazil at under-15, under-17 and under-20 level.
Barcelona are unable to sign him until January 2016 due to a FIFA ban for breaching transfer rules.
