Everton’s transfer business over the Farhad Moshiri-era was dubious to say the least, with a lot of money squandered on below-par players. But one piece of business they almost got over the line would have enhanced that thought process, with a failed target that Jamie Carragher has compared to Virgil van Dijk.Everton had previously purchased the likes of Cenk Tosun, Davy Klaassen, Theo Walcott and Morgan Schneiderlin to name but a few, going for European and Premier League experience.That largely didn’t work out. Only a handful of signings turned out to be useful, and it resulted in Everton eventually being handed an eight-point deduction for their financial mismanagement. Click to subscribe to the podcast But they could have risen in the league table and secured continental football under Carlo Ancelotti had Arsenal defender Gabriel Magalhaes signed for them, with the star admitting he completed a medical at Goodison Park before the Gunners came in.Photo by Vince Mignott/DeFodi Images/DeFodi via Getty ImagesGabriel snubbed Everton after doing medical before making Arsenal moveWith Everton having signed James Rodriguez as well as Allan Marques and Abdoulaye Doucoure in the summer of 2020, it was certainly an exciting time in the blue half of Merseyside.But Gabriel was one player that the Toffees failed to get over the line. The Brazilian had only played sparingly at first in his time in France, embarking on loan spells to Troyes and Dinamo Zagreb before finally becoming a first-team regular in 2019-20.And although Gabriel appeared close to a move to Everton after a solid season in France, Mikel Arteta came in at the end to steal a march as Gabriel signed for Arsenal.Speaking four months ago, the Premier League defender said: “I went to Everton and did a medical exam. Crazy, bro. “I got there, they prepared a whole thing for me, a reception in the hotel. Gabriel, number four in the hotel room, the shirt on the bed.“I did a medical exam. [Carlo] Ancelotti wasn’t there, it was his son, his assistant, he started showing me videos saying how they wanted me.“I went back to Lille and then Covid started and the league in France stopped. Then I went to Brazil and I was on vacation. In the end I came back and the Director said you have an offer from Napoli. Not Arsenal, only Napoli.“I thought everything was sorted with Everton. But [Gennaro] Gattuso called me, the coach of Napoli, and Ancelotti called me in the afternoon saying ‘what is going to happen?’ “Feeling like Alex Hunter on FIFA. Then at the last minute Edu Gaspar called me, the director from Arsenal.”Instead, Everton ended up signing Ben Godfrey. He now plies his trade at struggling Championship outfit Sheffield United, while Gabriel has proven himself to be one of the best centre-backs in the world. It’s incredible how the butterfly effect even impacts the footballing scene.Photo by George Wood/Getty ImagesJamie Carragher admitted Gabriel may be better than Virgil van DijkArsenal’s defensive work this season has garnered a lot of praise, and Gabriel has been central to that. The Brazilian star has played every Premier League minute available so far this season, scoring against Newcastle and registering an assist against Fulham.Even last season, barring a late hamstring injury, he was a goal threat with five goals in all competitions and with Mikel Arteta clearly using his corner tactic more, it’s seen the 27-year-old become influential, with Micah Richards calling Gabriel an ‘absolute machine’.That has led Jamie Carragher to tout Gabriel for the PFA Player of the Year award, alongside the likes of Erling Haaland and Antoine Semenyo.CompetitionGamesGoal contributionsPremier League16918Champions League282FA Cup51Carabao Cup130And that would see him eclipse Virgil van Dijk, who has been the standout performer in the Premier League in terms of defending for a decade.Speaking to Sky Sports, Carragher said: “He’s the best defender in the team that has got the best defensive numbers, and he’s the best attacker in terms of set-pieces going forward at the other end.“And that is why for me, right now, I think Gabriel is the most influential player in the Premier League.“I think if Arsenal are to go on and win the Premier League, and I know it’s early, I think he could be on course to go on and win the PFA Player of the Year. Right now, there is nobody more influential for Arsenal.”That may just be a kick in the teeth for Everton fans to hear, especially owing to the injury to star centre-back Jarrad Branthwaite.