Mauricio Pochettino has allegedly handed Manchester United a list of demands ahead of a potential arrival at Old Trafford.
While Ole Gunnar Solskjaer is expected to remain at United until at least the end of the season, speculation persists regarding an approach for Pochettino.
According to Beyond The Pitch podcaster Phil Brown, the Premier League giants have already held informal discussions with the Argentine, only to be provided with a number of terms which will need to be met if he is to agree to replace Solskjaer.
Speaking on the podcast, Brown said: "What I've been told is United have been talking with Pochettino for a few weeks now. He doesn't want the job until the end of the season. He doesn't want the job unless certain requirements have been met.
"Pochettino doesn't have an agent and Ed Woodward can't be seen talking to him in public, so they designated an individual who will mediate. I can't say who the individual is. He doesn't want the job until the summer.
"He demands a director of football guaranteed and the director of football cannot be Ed Woodward. He wants full freedom of first-team matters, including who can be sold. He wants Woodward to step away from anything football at all and funds to be made available for purchases."
Pochettino hinted on Wednesday night that he will only consider offers from clubs in the Premier League and La Liga.