Schalke have been looking to find a new club for Kabak since Liverpool decided against taking up the option on him at the end of last season.
With Schalke relegated to the second tier of German football, the club need to sell him in order to offload his high wages from their books.
Crystal Palace and Leicester are keen on Kabak, but according to German magazine Sport Bild, talks have not progressed and Sevilla are now keen.
Sevilla are now ready to put in an offer for the defender in the ongoing transfer window.
The Spanish club are in talks with Chelsea to sell Jules Kounde and are seeking a replacement for the Frenchman.
Kabak has been identified as a target and they are claimed to be ready to offer €17m to Schalke for his transfer.
Hoffenheim and Borussia Monchengladbach are also interested in Kabak, but Sevilla are now leading the race to sign him.
