The 22-year-old has been an integral part of Julen Lopetegui's side and his performances have caught the attention of some of Europe's top clubs including PSG and Real Madrid.
Manchester United were initially interested in signing RB Leipzig's Dayot Upamecano in the summer, but the Frenchman opted to sign for German powerhouse Bayern Munich in a £38 million move.
Reports claim Sevilla felt Upamecano's decision to sign for Bayern Munich would affect them in some way, and their fears were not unwarranted, as all eyes have now turned towards Kounde.
Manchester United and top teams across Europe are looking to bolster their defensive ranks with the Frenchman, who has become one of the highest-rated young centre-backs in the game today.
Manchester United have been linked to several centre-backs in the past as Ole Gunnar Solskjaer looks to find a suitable partner for club captain Harry Maguire. Victor Lindelof lacks the physicality that a top centre-back needs, while Eric Bailly's poor fitness record has made him impossible to count on for the long-term.
Manchester United currently frontrunners in race to sign Jules Kounde
Tempting Sevilla to sell their prized defender won't be easy for any club. A significant amount of money would have to be paid to the Spanish side to acquire the 22-year-old.
Reports claim Manchester United are willing to offer up to €70m for Kounde, which is €17m less than they spent on Harry Maguire in the summer of 2019.
Real Madrid might find it difficult to manage such a fee, especially with the financial impact of Covid-19 and their underperformance both domestically and in Europe.
Mariano Diaz and Isco are two players who could be included by Madrid in any potential deal with Sevilla as they aim to reduce Kounde's price tag.
Raphael Varane is another player who could make way for the defender, as the World Cup winner has attracted interest from Juventus and Manchester United.
PSG are more interested in the services of Sergio Ramos, who is said to have rejected a contract extension offer at Real Madrid. They may, however, turn to Kounde if a move for the Madrid man fails to materialize.
Manchester United have also been linked with Sergio Ramos but favor the Sevilla man as he is a young defender who can serve at the club for the long-term.