The Yorkhire club are keen to agree a new contract with the Under 21 keeper in the hope that if they do lose him, they will receive some financial gain.
"We are in the process of formulating a contract which will endeavour to look after the interests of both Scott and Leeds United. We hope discussions can be concluded by the end of the week," said a club spokesman.
Leeds want £1.5m for Carson but , with an urgent Inland Revenue bill to pay, may be forced to accept an offer in the region of £700,000.
Carson would be eligible for the Champions League and is keen to move ot a Premiership club.