Tottenham are keen to discuss a swap with Manchester City for Harry Kane.
Spurs chairman Daniel Levy will drive a hard deal if England captain Kane is to get his wish to join City.
But an offer of Gabriel, valued at £70 million, PLUS a similar amount in cash could tempt Tottenham.
City boss Pep Guardiola would be reluctant to lose Brazil's Gabriel, 24 but making him part of the deal could be a cheaper way of landing Kane, 28.
City may prefer to offer Dutch defender Nathan Ake, 26, instead, but Jesus would give Spurs a direct replacement for their key England striker.