While no direct club-to-club negotiations have taken place between Real Madrid and Manchester United, the player's representatives have settled personal terms on a multi-year contract. Gabriel is currently registered with United's academy until the end of the season, and United will be due a compensation fee should the transfer be finalised.

Gabriel holds a European Union passport, which is expected to facilitate his registration under FIFA regulations regarding young players moving across borders. However, Manchester United remain on alert to consider legal action if they determine any rules have been breached during the recruitment process. Other European clubs, including Barcelona and Paris Saint-Germain, had also monitored his situation following his departure.

The forward has been training independently in Spain while awaiting a resolution to his contract status. A move to the Spanish capital could offer him an immediate pathway to senior football through Real Madrid's reserve side, Castilla, who compete in the third tier of Spanish football.

Gabriel enjoyed a standout campaign last term, earning the Premier League Under-18 player of the season award despite being only 14 years old when the competition commenced. He scored 23 goals in 23 appearances in the U18 Premier League and also made an impact in Europe with a hat-trick on his UEFA Youth League debut against Sabah FK.

United head coach Michael Carrick had planned to include the youngster in his matchday squad for the Carabao Cup fixture against Brighton in September, which would have made Gabriel the youngest player in the club's history. That appearance was blocked when the player communicated his wish to depart, following pre-season involvement that included an outing against Atlético Madrid in Stockholm.

Manchester United sources previously described the attacker as one of the finest young talents in Europe, while former coaching staff highlighted his immense potential. The club has maintained a cautious stance regarding the welfare and exposure of academy prospects amid intense external interest.

As the January transfer window approaches, Real Madrid remain confident of formalising the agreement, while Manchester United assess their legal and regulatory options concerning the compensation and circumstances of the departure.