Gibson has 5 years left on his current contract at $6.4M per season. It's a hefty cap hit for any team to take on, but the Ducks would be inclined to take back some money or retain some of his cap hit to make the deal work and reach the salary cap floor. Both the Oilers and Leafs have minimal cap space and have other players to sign so a deal would require a lot of moving parts. At least for the Leafs anyways.
According the Mark Spector, the Oilers are one of ten teams on Gibson's no trade list. Meaning he would have to approve a trade there, but honestly, if you have a choice why would you want to subject yourself to freezing temperatures and snow for 9 months of the year? Especially coming from California where snow essentially doesn't exist.
Marc-Andre Fleury is another goaltender who may interest the Oilers, but Spector also revealed that he believes that Fleury won't even entertain the idea of playing in Edmonton. Given the fact that he's a UFA, he holds all the cards there. Oilers GM Ken Holland can call, but that doesn't mean Fleury will pick up the phone.
There have been conflicting reports about Gibson and whether or not he wants out of Anaheim, but we should gain more clarity in the next couple of weeks as the draft and free agency approach. If a team misses out on a free agent netminder, look for them to push for Gibson - IF he'd be willing to waive his NTC. At this point though, it seems as though the Oilers aren't going to find the answers they're looking for in Gibson or Fleury.