The highly-rated centre back has been linked with the Blues for a while and could be the ideal long term replacement for someone like Thiago Silva at Stamford Bridge.
The Blues needed to add more depth and quality to their defence and the arrival of Kounde should prove to be an exciting addition.
The 22 year old defender has the potential to develop into a world-class player and Thomas Tuchel could be the man to unlock his potential at Stamford Bridge.
Kounde has already proven his qualities in the Spanish league and he was one of the best defenders in La Liga last season.
The Frenchman is clearly ready for another challenge and a move to the Premier League could be an ideal next step in his career.
Once the deal is complete, Kounde is expected to partner the likes of Antonio Rudiger and Thiago Silva in a back three this season.
His arrival will not only add defensive depth and quality to the side, but it would also allow Tuchel to rotate his senior defenders Cesar Azpilicueta and Thiago Silva.
Both players are in their 30s and they cannot be expected to perform every week at a high level. Rotating them from time to time would allow both players to stay fresh and ready for the key matches.
Meanwhile, the 22-year-old Frenchmen can operate as a right-back as well and his versatility will be an added bonus for the Blues.