Nkounkou has clocked regular football in the Championship at Cardiff, making 18 appearances in the division so far this term.
Everton recently held talks with Cardiff about the defender’s immediate future and it appeared certain he would remain in Wales with the Bluebirds.
Things appear set to change now though as, according to French daily Le Parisien, Saint-Etienne are in advanced talks to sign him.
Saint-Etienne are looking to sign Nkounkou on loan and he could join them in the coming days.
A move to Saint-Etienne would throw Nkounkou into the thick a relegation battle in the French second tier.
The left-back came through the youth set-up at Marseille and was tempted to Everton in 2020.
He spent last season on loan in Belgium at Standard Liege and seems set to continue his development away from Everton.
