The Sunday Times claims Chelsea officials approached representatives of the Spurs boss towards the end of last month.
Chelsea have reportedly been encouraged by the talks with Pochettino’s representatives.
But Pochettino is reportedly unsure, due to the salce of restructuring work required at Chelsea to bring the club back to the top.
Antonio Conte has also been strongly linked with the job as Chelsea manager as his contract with the Italian Football Federation expires after the European Championships this summer.