The France international is understood to have garnered interest from the likes of Real Madrid, Manchester United and Tottenham Hotspur after becoming an integral part of Julen Lopetegui's side over the past two years.
According to transfer insider Fabrizio Romano, Sevilla would demand that his £68m release clause is paid in full with a straight-cash deal, but Chelsea are aiming to drive that price down with a part-exchange transfer.
Romano adds that Chelsea are preparing to offer between €30m (£25.5m) and €35m (£29.8m) while sending Kurt Zouma in the other direction, although the Frenchman is also thought to be a target for Crystal Palace and West Ham United.
Kounde has already won one Europa League crown during his time with Sevilla and played a bit-part role in France's unsuccessful Euro 2020 campaign. body check tags ::