Kounde, 27, joined Barcelona from Sevilla in the summer of 2022 after three seasons in Spain following his move from Bordeaux.
The France international has since become an important part of Barcelona’s squad, making 193 appearances and contributing 10 goals and 22 assists.
His position at the club has become less secure, however, with Eric Garcia currently being preferred at right-back despite naturally playing as a central defender.
The change in the pecking order has fuelled speculation over Kounde’s future, with Bayern, Chelsea and Liverpool previously linked with the Frenchman.
Kounde remains under contract with Barcelona until the summer of 2030, but that has not prevented interest from elsewhere.
According to Sport, Bayern Munich are interested in trying to complete a deal during the winter transfer window.
Barcelona are reportedly willing to sell Kounde if they receive an appropriate offer, potentially opening the way for Bayern to make an approach.
The Bundesliga champions have already been linked with strengthening their defensive options, while Kounde’s ability to operate both centrally and at right-back would give them flexibility.
For Kounde, the situation has changed after several seasons as a regular at Barcelona. His reduced playing time has prompted questions about whether he would consider a move despite having a long-term contract at Camp Nou.
Barcelona have made a strong start to the season and currently lead La Liga with 21 points from seven matches, meaning any decision over Kounde would come against the backdrop of a team competing at the top of the table.
Kounde has also established himself as a senior France international, winning 57 caps for his country.
A move to Bayern would represent another major step in a career that has already taken him from Bordeaux to Sevilla and then Barcelona.
For now, the key question is whether Bayern are prepared to turn their reported interest into a concrete offer when the January window opens.