Kounde has emerged as Chelsea’s top defensive target and the Frenchman is open to the move to Stamford Bridge after rejecting an approach from Tottenham earlier in the summer.
Chelsea have been in talks with Sevilla for over two weeks and the negotiations are proceeding smoothly towards a conclusion.
The talks are still ongoing between the two clubs but it has been claimed that there is increasing confidence on both sides that an agreement is imminent.
According to Sky Italia, Chelsea are confident of closing a deal for a fee of around €30m to €35m and Zouma joining Sevilla as part of the agreement.
Chelsea have been open to selling Zouma and they have found Sevilla to be interested in the Frenchman.
Sevilla were holding out for a fee of €70m for Kounde and were only prepared to lower it to around €50m for a deal involving a player.
But it seems Chelsea have found a way to convince Sevilla to further lower their financial expectations.
Zouma is also open to a move to Spain after finding himself out of the starting eleven under Thomas Tuchel last season.