United, and English rivals Tottenham are both rumoured to be tracking French international Kounde, after he indicated a willingness to leave the Estadio Ramon Sanchez Pizjuan this summer.
However, Sevilla are determined to hold out for as close to his full €80m release clause as possible, with United currently unwilling to match that fee.
According to reports from the Daily Express, United have opened up preliminary talks with Sevilla over a deal, but their respective valuations are still some way apart.
United’s opening offer is rumoured to be in the region of €45m with Sevilla sporting director Monchi immediately rejecting it.
Ole Gunnar Solskjaer’s side are expected to return with an improved offer in the coming weeks, but they will not go above €65m for the 22-year-old, in their race to sign a new defender at Old Trafford.