, European Champions
Chelsea are set to go back in for the highly-rated ace - with Kounde keen to make the switch.
According to the , the Frenchman has "paved the way" for a move to Stamford Bridge by outlining his desire to leave Sevila.
They claim that he has told Sevilla chiefs that he is "determined" to depart this summer - with West London his most likely destination.
Chelsea thought they were on the verge of signing him last year, only for Sevilla to demand they pay his £68million release clause in full.
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Kounde had been keen on the transfer at the time, but knuckled down and has produced consistent performances this term.
He now has two years remaining on his contract, with Chelsea likely to seal a deal.
Kounde could replace Rudiger at the Bridge, after Thomas Tuchel confirmed that the German will be leaving upon the expiry of his contract this summer.
He said: "We had big offers for him and the club tried everything but since some weeks we cannot fight anymore because we have the sanctions, we cannot adjust, we cannot continue so it is what it is."
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Chelsea are also set to lose Andreas Christensen, with the Dane to sign for Barcelona.
Skipper Cesar Azpilicueta has also been linked with a free transfer to the Catalan giants.
Tuchel has spoken of his desire for Chelsea's takeover to be completed as soon as possible.
He said: "It would be ideal but even if we wish if for it, you cannot pull grass so that it grows faster.
“We wish for it, we have to deal with the reality and at the moment the sanctions are still in place, the situation is not clear for next season.
“We will try like we did for the last weeks to focus on what we can influence and this will be the next match.”
In addition to Kounde, Chelsea could look to fill the gaps with talented young players.
The Blues cashed in on young England internationals Fikayo Tomori and Marc Guehi last summer.
But fellow academy graduate Trevoh Chalobah has impressed this season, while 19-year-old Levi Colwill has enjoyed a brilliant campaign on loan at high-flying Huddersfield in the Championship.
Colwill is set to have the opportunity to impress Tuchel in pre-season.