Acuna is a target for Unai Emery but the Spanish club are not prepared to lower their £13million valuation of the Argentina international, who has two years remaining on his contract.
Sevilla president Pep Castro explained: “Our team is a team with champion players, and the champions have a price. If an offer arrives, we will study it. If it arrives, we understand that it is good and corresponds to his value, in addition to helping us grow, we will do it (sell Acuna).
“(Should the offer) not meet those requirements, he will stay in Sevilla. Nothing will happen.”
Acuna’s arrival would allow Lucas Digne to depart Villa Park, with the France international wanted by clubs in the Saudi Pro League.
Villa, who were today hoping to complete the signing of Nicolo Zaniolo from Galatasaray on an initial loan deal, are also close to selling Aaron Ramsey to Burnley for £14m, in a deal which includes a buy-back clause.
The club will insist on the same agreement for any sale of striker Cameron Archer, who is admired by both Luton and Sheffield United.