Mike Ashley turned down the offer from Liverpool, just as he did Tottenham's approach last week.
Alan Pardew has insisted the 22-year-old is not for sale and now it remains to be seen if their resolve to hang on to their 11-goal hitman can be broken during the remaining hours of the transfer window.
Manager Alan Pardew was due to hold his pre-match press conference ahead of Wednesday's Barclays Premier League trip to Fulham at the club's training headquarters at 2pm this afternoon.
Pardew has been keen to stress that retaining his biggest names was his first priority this month, and he has been repeatedly assured that Carroll would not be sold.
Mike Ashley is in little doubt that an offer of £30million for a home-grown talent would represent a major windfall.
Will he accept a higher offer?
We will have to see tonight.