Koundé is regarded as one of La Liga's promising center backs last season, and he was a member of France's Euro 2020 squad this summer. The 22-year-old has a €80 million (£68.4 million) release clause and is open to a move to England and wants to play in the Champions League next season.
The two teams have started talks, though Chelsea is unwilling to pay the release clause for the young Frenchman.
Fabrizio in his report stated that a possible player plus cash deal involving Kurt Zouma going the other way is being discussed.
Thomas Tuchel wants to strengthen his defensive options ahead of the new campaign, and the manager, who led his team to Champions League glory last season, believes Koundé is the best man for the job.
Manchester United are also interested in the defender despite agreeing a deal with Real Madrid for Raphael Varane, but Chelsea is the first to make a move. Sevilla is in financial trouble, which might give Chelsea an advantage in negotiations.
The European champions want to help Tuchel in the transfer market and have already raised finances by selling two centre-backs this summer: Fikayo Tomori to Milan for £30 million and Marc Guéhi to Crystal Palace for £20 million.
Tuchel already has Thiago Silva, Kurt Zouma, Antonio Rüdiger, and Andreas Christensen at his disposal, as well as César Azpilicueta, who last season played on the right side of a back three.
Kurt Zouma looks the most likely to leave if Jules Koundé joins the Blues. Zouma has seen less playing time, having fallen behind the likes of Thiago Silva, Antonio Rudiger and Andreas Christensen since the arrival of Thomas Tuchel at the bridge.
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