The 25-year-old completed a move to Camp Nou from Sevilla in the summer of 2022, and he has represented his current side on 66 occasions, scoring three goals and registering nine assists in the process.
Kounde has again been an important player this season, making 26 appearances, scoring twice and registering three assists, but there has been criticism of his form.
According to Sport, there is 'enormous concern' from senior figures at Barcelona when it comes to the centre-back's current run of form.
The report claims that the defender's performance against Athletic Bilbao in the Copa del Rey last time out led to a number of questions being asked about his suitability for the team.
Barcelona are allegedly open to letting Kounde leave Camp Nou this summer for the right money, as he is no longer 'untouchable' at the club.
The Catalan outfit have well-documented financial problems, and there will need to be some first-team exits this summer, with Kounde seemingly viewed as a player capable of raising a large transfer fee.
Man United are said to be long-term admirers of the Frenchman, dating back to his time at Sevilla, and the Red Devils are likely to be in the market for at least one centre-back this summer.
Lisandro Martinez is now back to fitness after recovering a second foot operation, and the Argentina international is viewed as a vital part of the club's plans moving forward.
However, Raphael Varane is out of contract this summer, and there have been suggestions that the experienced centre-back could make a lucrative switch to Saudi Arabia.
Jonny Evans
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