Sky Sports says the Magpies have already had two bids rejected but they have made a fresh offer of £30million for the Sevilla man.
However, this number has been matched by another Premier League club that has not yet been named.
A Serie A club has also placed a bid for Carlos, but it is said to be worth less than what both English sides have put on the table.
Whilst Carlos is the primary target, Newcastle will not pay more than they believe the player is worth.
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