The Blues failed with an offer over the summer for Frenchman, but are now set to try again in January.
Football.london reports the move is coming amid uncertainty over the future of Antonio Rudiger.
The outlet claims Blues director Marina Granovskaia is preparing for the worst case scenario with Rudiger's contract set to expire in June 2022.
Kounde was hopeful of joining Chelsea before the summer market shut.
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!