Chelsea and Man United were both linked with the Frenchman over the summer, but the transfer window closed with the defender still at Estadio Ramon.
According to ESPN, Sevilla had refused to sell Kounde for less than his €80m (£68.8m) release clause over the summer but are now willing to agree to a deal of between €50m (£42.5m) and €60m (£51m).
The report suggests that Chelsea are the favourites for the Frenchman, and a move could potentially be completed during the January transfer window.
Kounde has again been an important player for Sevilla during the 2021-22 campaign, making 20 appearances in all competitions, including 14 outings in La Liga. body check tags ::