Santos Front Office
Thiago Maia is a 19-year-old midfielder.
Gabigol joined Inter Milan on a fee approaching €30 million.
Leicester City, Juventus and Barcelona have also been linked to Gabigol.
Juventus and Inter have also made bids for Gabriel Barbosa.
Neymar joined Barcelona from Santos in 2013 for €57.1 million, which included a clause to pay a further €2 million if he secured a place in the Ballon d'Or three.