The Blues were heavily linked with the Frenchman last summer
but their bid failed to force Sevilla's hand into selling.
Kounde was said to be left fuming with his club for denying
him a move to the then European champions.
The 23-year-old may finally get his move away from Sevilla
this summer, with a number of top clubs eyeing a move.
According to Sport, Kounde has agreed a five-year deal with
Chelsea but a fee with Sevilla is yet to be struck.
Barcelona are also believed to be in the hunt for the
defender.
Xavi and Co believe a fee of £51.6million is feasible, but
Sevilla are hoping to collect closer to £56m.
In order to beat Chelsea to Kounde's signature, Barca would
have to convince the player to accept half of what Thomas Tuchel's side are
offering.
Barca can't offer the same wage as the Prem side who are
reportedly ready to make him one of the highest paid players at Stamford Bridge
- a risky move that could lead to possible unrest within the squad.
Kounde caused concern during the international break after
an old pelvic problem flared up.
Sevilla are privately fuming that Kounde opted to play for
France against Croatia in the Nations League, while carrying the knock and
risking the deal.