Sevilla want Newcastle United to pay £40million for Brazilian defender Diego Carlos with Eddie Howe desperate to land a new centre back this month.
The highly-regarded Brazilian defender has asked to leave the LaLiga side, prompting a flurry of interest from top European clubs.
AC Milan have also proposed a deal for the 28-year-old but it has fallen short short of Newcastle's current offer of £32m with the mega-rich Magpies eyeing new signings in their bid to avoid relegation.
As Sportsmail reported last week, Tottenham have also expressed interest in signing Carlos with Antonio Conte hopeful of adding to his side during the January transfer window in an attempt to boost their chances of obtaining a top-four finish.