The Magpies are the subject of a £300million takeover bid backed by Saudi's Public Investment Fund, and if that is ratified the club would become one of the richest in Europe.
Pochettino has been linked with taking over at St James' Park and is leading the race to replace current boss Steve Bruce, according to Le10 Sport.
The 48-year-old was sacked by Spurs last November following a disappointing start to the 2019-20 campaign.
Just last week Pochettino said it's his 'dream' to return to the north London club in the future despite being dismissed last year as he admitted he is desperate to lift trophies and finish what he started.
Ex-Liverpool defender Jamie Carragher believes Newcastle's prospective new owners cannot be criticised if they decide to sack Bruce - and that Pochettino is the 'best manager they could get' to replace him.
'If they don't feel he's the man they want to take them to where they want to go then they have every right to change the manager,' Carragher said on Sky Sports' Football Show last week.
'The new owners can't be criticised for doing that. (Mauricio) Pochettino is the best manager they could get at the moment. He's available but he is also getting linked with bigger jobs like Manchester Untied and Real Madrid at the moment.'
The £300million deal is awaiting the League's approval.
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