The Southampton boss is expected to sign a €3.6 million-per-year contract to take over at White Hart Lane
The Southampton boss has been the favourite for the job since Tim Sherwood was sacked earlier in May and several talks have taken place with intermediaries. A broad agreement over a salary package worth €3.6 million per year is believed to have been reached a week ago.
As of Sunday night, no official approach is understood to have been made to Southampton but the south-coast club are resigned to losing the 42-year-old and braced for Spurs to finally make an official move.
The north Londoners have sounded out other options, including Ajax coach Frank de Boer and Rafael Benitez of Napoli, but club chairman Daniel Levy has been most impressed by Pochettino's philosophy.
Real Madrid coach Carlo Ancelotti was never considered a realistic candidate and the Spanish giants' Champions League triumph on Saturday night confirmed that the Italian will stay at the Santiago Bernabeu.
Louis van Gaal was initially Tottenham's top target but attention quickly turned to Pochettino once it became clear that the Dutchman was in line to take over at Manchester United.
Spurs' priority has been to find a coach who can get the most out of the existing squad with only a few summer changes after they spent €130 million on new signings last year.
Pochettino's attacking style of football fits in with Levy's ideals while at Southampton he has also shown his ability to introduce and improve academy products.
The Saints finished eighth in the Premier League this season and Pochettino delayed talks over a new contract - his existing deal has one year to run - in anticipation of an approach from White Hart Lane.
Tottenham are aware of the risks associated with a coach who has only taken charge of two mid-ranking clubs in Espanyol and Southampton but the Londoners feel that the Argentine can handle the extra expectation.
Levy is also conscious that, in recent years, he has missed the opportunity to appoint Brendan Rodgers and Roberto Martinez, who have both been highly praised this season following impressive campaigns on Merseyside.
Spurs sacked Andre Villas-Boas in December and then Sherwood at the end of a disappointing season in which they finished sixth and missed out on their target of a top-four finish.
Tottenham are understood to be satisfied with Pochettino's level of English - he has spoken the language to his Southampton players since his first day - but will ask him to stop communicating via an interpreter in press conferences.