Pochettino and Ajax coach Erik ten Hag are the leading contenders, while Real Madrid boss Carlo Ancelotti is among the other names being linked.
Sportsmail understands Pochettino would need to feel that he is top of the club’s list of candidates before agreeing to move to Old Trafford next season.
Pochettino took over at PSG in December 2020 but has been linked with the Man United job.
The Argentine’s time at Paris Saint-Germain is coming to an end following Wednesday’s capitulation against Real Madrid in the Champions League.
Furious PSG owner Nasser Al-Khelaifi is ready to sack the 50-year-old coach who said after the game: ‘The present is all I can deal with. As for the future, what will be will be.’
Pochettino will not be short of offers if he leaves PSG and wants assurances that United see him as first choice. United were linked with Pochettino after sacking Ole Gunnar Solskjaer in November, but it will be a simpler process if he is out of work and won’t involve having to pay compensation.