The 22-year-old has a £68m release clause which could put off potential suitors.
AS says Blues manager Tuchel would also be keen to some of his stars in a swap deal for the Frenchman.
Hakim Ziyech has already been mentioned, while Kepa Arrizabalaga is another who will be offered.
Another option mentioned is Tammy Abraham, who has found minutes hard to come by following Tuchel's arrival.
In Spain, Chelsea are now regarded as showing the most concrete interest in closing a deal for Kounde.