Unai Emery's side are in talks over a deal for the Argentina World Cup winner, talkSPORT understands, with the left back who's started the UEFA Super Cup clash with Manchester City.
The left-back, who is valued at £12million, played a key part in Sevilla going 1-0 up in Greece when he whipped in a glorious ball from the left flank at the Karaiskakis Stadium.
Such was the quality of the delivery, it gave En-Nesyri the perfect opportunity to send his header beyond Ederson to give the Spanish side a surprise lead.
The Moroccan forward bagged 18 goals for Sevilla last term, including four on their way to UEFA Cup glory.
As for Acuna, he moved to Europe from Racing Club to Sporting CP in 2017, before joining Sevilla three years ago.
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Since then he has made 124 appearances for the club, scoring five goals and providing 12 assists in the process.
Catch the latest updates from Manchester City vs Sevilla on our live blog.
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