The Blues entered talks with the Spanish club to sign the 22-year-old centre back. The English club has put Kounde on their radar for a year as they look for a young back liner to reinforce the squad.
The Spurs and the Red Devils are among the teams who want the French centre back. But Chelsea opened the talks to conclude the deal first.
It is reported that the player said yes to Chelsea on personal terms. Kounde prefers the winner of the Champions League.
Tottenham reached a deal with the Spanish club over Kounde with a £25m deal plus Davinsion Sanches. But the French player turned it down.
Both parties have not reached a deal yet, but it is up to Chelsea to offer Sevilla an attractive offer.
Kounde put in 43 appearances with the Spanish club, scoring three goals and providing one assist.
Although the release clause of Kounde is over £70m, the deal will drop to £50m, with swap players added to the agreement.
The Los Nervionenses make sure to avoid paying Bordeaux, the former club, much money based on the sell-on term.
20% is Bordeaux’s of any sale of Kounde. So any deal with less money and more swap players would be preferable to the Spanish club.
The Blues may add Kurt Zouma to the deal and conclude with £25m if it meets the Spanish club’s interest. If not, Zouma could join Tottenham or Roma on an agreement of £25m.