The news will come as a huge boost to the Blues who are in desperate need of defensive reinforcements ahead of Antonio Rudiger and Andreas Christensen's impending departures.
The 23-year-old French international has long been a target at Stamford Bridge, with a deal in the making last summer before Sevilla raised their price.
Chelsea reportedly offered £47million last summer for Kounde with a deal looking imminent but the Spanish side held firm on his £68m release clause, scuppering any deal.
Reports out of Spain then claimed the centre back was furious to see his dream move denied, and stopped taking calls from manager Julen Lopetegui and director of football Monchi.
Now though, The Sun reports the deal is back on a year later, with both parties closing in on a £59m fee.
But Tuchel will have to wait for his latest recruit, with the club still unable to complete any deals during the tenure of departing owner Roman Abramovich.
Sanctions from the UK Government imposed on the Russian oligarch due to his home country's invasion of Ukraine have halted any deals, but Boehly's impending takeover will free up Chelsea to resume transfer activity.