The France international was linked with a move to Chelsea before he joined Barcelona from Sevilla in the summer of 2022.
Despite failing to secure Kounde's signature two years ago, the Blues are still believed to be interested in signing the 25-year-old.
According to HITC, Chelsea sent scouts to watch Kounde as well as Napoli striker Victor Osimhen in Barcelona's recent Champions League trip to the Stadio Diego Armando Maradona.
While Osimhen found the net in the 1-1 draw, Kounde played the duration of the contest on the right side of a back four.
Chelsea are looking to recruit a new centre-back this summer, with Thiago Silva set to depart when his contract expires at the end of the current campaign.
Although Chelsea have identified Kounde as a potential option, Mundo Deportivo are reporting that he is reluctant to leave the club during the summer window.
Kounde is determined to continue his stay with the Catalan giants, despite the suggestion that the club are looking to raise funds via player sales in a bid to improve their financial situation.
The 25-year-old, who is under contract until June 2027, has proven to be a useful asset to Barcelona boss Xavi due to his ability to operate as a centre-back and a right-back.
Kounde has been a regular fixture in the Barcelona side this season, having made 33 appearances across all competitions.
The Frenchman has also contributed with two goals and four assists, including in Saturday's 4-1 win over Getafe, where he set up Raphinha for Barcelona's opening goal.
Kounde's fellow defender Ronald Araujo has also been linked with a move away, while Frenkie de Jong is another player who has seen his future draw much speculation.
However, Barcelona sporting director Deco has stated that the club have no plans to sell Araujo and De Jong at the end of the campaign.