Burnley have made a bid in the region of £12m for the Boro defender which has reportedly been accepted by Boro.
The 25-year-old academy graduate signed a new five-year deal last season, however it is understood Burnley’s valuation of the England defender is sufficient enough to push through a deal.
Having been on the books at the Riverside Stadium since 2010, Gibson has made 185 appearances for the club, scoring four goals. He was called up to the England squad by Gareth Southgate in March 2017 for the World Cup qualifier against Lithuania.
The Middlesbrough captain has also attracted interest from Southampton earlier in the transfer window, with a deal falling through at the last minute. Everton, West Ham and Leicester have also made an approach for him over the past two windows.