Athletic Club are struggling in La Liga this season with just nine points from eight matches - and are teetering in 14th after a string of inconsistent performances.
It's put the pressure on current manager Gaizko Garitano and Marca reports the likes of Pochettino, former Barcelona coach Ernesto Valverde and Valencia boss Marcelino Garcia Toral are in the running to replace him.
Pochettino is a known admirer of Athletic Club and has that the club 'generates enormous respect for everything that they represent'.
Pochettino's salary demands and interest from other clubs, however, could make the appointment a difficult one.
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