According to The Athletic, American football authorities are keen to appoint the former Manchester City boss, who has previously expressed interest in international management.
Pochettino is expected to leave after the USA's upcoming CONCACAF Nations League fixtures against Haiti, having reportedly reached a verbal agreement with United.
Guardiola, who won six Premier League titles and the Champions League with City, previously enjoyed successful spells at Barcelona and Bayern Munich.
The Spaniard reportedly came close to accepting Italy's managerial position during the summer before withdrawing from consideration.
