After only finishing in 17th place in the Championship standings this season, head coach Aitor Karanka is expected to make major changes to his first-team squad and it appears that the Spaniard is targeting a double raid on Benfica.
According to Record, Karanka wants to push through deals for Carvalho and Goncalves, who have both been linked with Wolverhampton Wanderers in the past.
Carvalho - a 21-year-old playmaker - has made eight appearances in the first team at the Portuguese giants, which includes an outing against Basel in the Champions League in December.
Goncalves - who plays on the left - featured on 11 occasions this season, with one of his four Champions League outings coming away at Manchester United in October.
As it stands, it is unclear whether Forest are pushing for loan or permanent deals.