Kounde was keen on a move to Chelsea last summer but the Blues failed to reach an agreement over a fee with Sevilla.
With Chelsea losing half of their defence this summer, the Frenchman is again a big target and the club are pushing to take him to Stamford Bridge.
But Kounde has Barcelona on his trail as well and the defender would reportedly prefer a move to the Catalan giants over Chelsea.
However, according to Catalan daily Sport, Barcelona would still have to commit to a sizable financial package to convince the defender to join.
The 24-year-old is not prepared to move to Barcelona if they do not match what Chelsea have offered him in terms of wages.
The Blues are prepared to put him on a lucrative contract if he agrees to join the Stamford Bridge outfit.
Kounde wants Barcelona to match the financial terms on offer from Chelsea before he can agree to a move.
The Catalan giants also have work to do when it comes to reaching an agreement over a fee with Sevilla.
The Andalusian club want at least €65m before agreeing to sell him and for the moment, Barcelona are not in a position to pay such a figure.