The Magpies are looking to secure at least one defender this month with Carlos high on their list of targets with their pursuit of Lille defender Sven Botman so far proving fruitless.
Newcastle have already had a £25million offer for Carlos knocked back by the La Liga side but have now gone back in with a second bid, according to The Telegraph. The second bid is understood to be in the region of £28million.
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The 28-year-old Brazilian helped Sevilla win the Europa League in 2019 and the Champions League knockout stages last season. He has made 79 appearances for the Spanish side since joining from Nantes in 2019, scoring four goals.
Eddie Howe’s side have the joint-worst defensive record in the Premier League this season with 42 goals conceded in 19 matches so far.