Carvalho has entered the final year of his contract with Los Verdiblancos, who have priced the 30-year-old pivot at €5m.
The Portugal international made 49 appearances in all competitions for the Andalusian club during the 2021/22 season, scoring four goals, laying on five assists, accumulating eight cautions and winning the Copa del Rey.
The Turkish club intend to make a commensurate offer for the Portuguese midfielder but pay the asking price over a duration of two years, including a two-year contract at €2.5m net per year which could rise to €3m with bonuses.
In case this final offer is rejected by Betis, Gala will then look to sign Spurs midfielder Ndombele, according to Spanish sports daily AS.
Ndombele spent the second half of last season on loan at former outfit Lyon, making 30 appearances in all competitions, while scoring three goals, laying on three assists.
Lyon had a clause allowing them to sign the 25-year-old for €65m in case the loan spell proved to be a successful one, but they finished the Ligue 1 season outside of the Champions League places, making it a tough ask.
It remains to be seen what amount Spurs could demand for the French central midfielder and if the Istanbul giants can afford his signing in case Carvalho no longer remains an option.
