Newcastle United are pushing to sign Sevilla defender Diego Carlos.
Marca says an offer of 25 million euros was put forward by the Premier League outfit, yet Sevilla are not interested in selling their key central defender.
Diego Carlos has a release clause set at 80 million euros and reports in England state that the maximum price they are willing to pay for the Brazilian is around 40-45m euros.
Despite having been taken over by the Saudi Arabian Public Investment Fund (FIP), Newcastle are not willing to spend massively in January, preferring instead to wait until the summer.
Sevilla are likely to resist any approach in the January window given the lack of replacement options, although they could be willing to do business at a later date.