The £130,000-a-week West Ham striker has emerged as an option for his old club with an emotional, season-long loan on the cards.
And in a double raid on London, Benitez could take Arsenal midfielder Jack Wilshere, who will be allowed to leave Arsenal this summer, on loan as well.
But it is a move for Carroll six years after he left the club which will really appeal to the Gallowgate faithful.
Carroll has been plagued by injury and the Hammers were willing to sell the 28-year-old to China in January.
A move for the player did not materialise but if Newcastle firm up their interest then it is likely that West Ham will let him return to St James’ Park.
Meanwhile, West Ham are lining up a move for out-of-favour Barcelona midfielder Andre Gomes. Club representatives are due to meet the 24-year-old’s agent this week to see if a deal is possible.