Chelsea have been in talks with Sevilla over taking Kounde to Stamford Bridge this summer.
The Frenchman is keen on the move after he rejected an approach for Tottenham but Sevilla do not want to drop their asking price of €70m.
Chelsea do not want to spend such big sums for the defender but are prepared to offer players to Sevilla to bring down the final fee.
And according to Spanish daily Marca, the Andalusian club want at least €50m in cash even if they get a player from Chelsea this summer.
Sevilla are aware of Kounde’s value in the market and are not prepared to sell him for a knockdown price after letting Bryan Gil move to Tottenham.
Kurt Zouma is a Chelsea player they like and are interested in taking him to Sevilla as part of the Kounde operation.
Sevilla would still have to convince the Frenchman to move to Spain and meet his €2.5m per season wage demands.
But the Blues would have to agree to shell out €50m if they let Zouma swap places with his compatriot this summer.