Carlos has emerged as Newcastle’s top defensive target this month and the club are pushing to take him to St. James’ Park this month.
Sevilla rejected an opening offer of €25m from Newcastle and the Magpies have tabled another bid, which is believed to be around the €30m mark.
The Spanish club, who are involved in La Liga’s title race, are yet to respond to the second offer but they are expected to reject the bid as well.
But according to Spanish daily Marca, Sevilla could be forced to make a decision if Newcastle really decide to push the boat out for Carlos.
Newcastle are not expected to trigger his €75m buyout clause, but a bid in the region of €45m to €50m could change Sevilla’s plans.
It has been claimed that a figure touching the €50m mark could put real pressure on the Spanish club.
Carlos is yet to push for a move but Sevilla are wary that a lucrative contract offer from Newcastle could turn his head.
The club are in contact with the defender and are insisting that he should stay at the club at until the end of the season.