Magpies boss Eddie Howe is expected to be busy during the January transfer window following on from the club’s Saudi Arabian backed takeover at the end of 2021.
England star Kieran Trippier has already joined the club from Atletico Madrid with Chris Wood swapping Turf Moor for Tyneside in recent days.
But, Howe is still targeting defensive reinforcements in the coming weeks, and Carlos has emerged as a strong option.
Sevilla are rumoured to have already rejected a bid from Newcastle for the 28-year-old with reports from Sky Sports claiming Howe will now make an improved offer.
Carlos is rumoured to have a release clause of £67m in his contract at the Estadio Ramon Sanchez Pizjuan, but Sevilla could be willing to negotiate a deal closer to £40m, if Newcastle meet their asking price this month.