Carruthers told the club last week that he had accepted a two-year deal to stay at Glanford Park, but Macclesfield manager David Moss has not yet given up hope that he could still be a Macclesfield player next season.
He said: "I am still in talks with Martin's agent and as far as I am aware he has made no firm decision on his future.
"He is on holiday at the moment so I am waiting for him to get back."
They have also offered deals to Sam Aiston, David Flitcroft and David Savage.