Chelsea have reportedly made a £450k bid for the England U-21 international but Leeds, requiring money to pay their tax bill, would prefer to sell Carson to Liverpool for £600k.
Reds boss Rafael Benitez told the 19-year-old he would get more chances at Anfield, with only error-prone Jerzy Dudek and injury-prone Chris Kirkland for competition, whereas Blues boss Jose Mourinho would possibly send him out on loan straight away.
The Londoners are reluctant to increase their bid for an unproven youngster, even though current No 2 Carlo Cudicini is expected to leave in the summer.