Carlos has emerged as the key target for Newcastle as Eddie Howe looks to reinforce his defensive options in their battle to survive in the Premier League.
Newcastle have been pushing to take the centre-back to St. James’ Park and had already seen a bid rejected by Sevilla for the 28-year-old.
The Magpies tabled a fresh bid worth £28m on Wednesday to further push Sevilla into selling the Brazilian in the ongoing transfer window.
However, Newcastle are yet to hear anything from Sevilla since slapping in their second offer.
Sevilla do not want to sell the centre-back and are digging in their heels to keep Carlos at the club moving forward.
The Spaniards are expected to reject the bid but Newcastle are continuing to push to secure a deal to sign Carlos.
The Brazilian is not pushing for the move as well and it is unclear whether he is interested in joining Newcastle.
He has a £67m buyout clause in his contract but Newcastle are unlikely to want to trigger that.
It remains to be seen whether the Magpies decide to make a third bid if Sevilla continue to resist selling Carlos.