Arsenal, Real Madrid and Bayern Munich have all been linked with the Argentine, but he would prefer to take the top job at Old Trafford - according to the Manchester Evening News.
Ole Gunnar Solskjaer's position at United has come under intense scrutiny in recent weeks, with Pochettino now earmarked as the Norwegian's potential successor.
Pochettino says he is ready for a swift return to management after his five-and-a-half year reign at Tottenham came to an abrupt end last month.
"It is my intention to return to manage in Europe," the 47-year-old said upon returning to England from his native Argentina.
Meanwhile, Solskjaer is adamant his job is not under threat despite taking 18 points from 14 games since the beginning of the Premier League season.
"Sometimes you laugh when you read stories about what I've said, but at least I know the sources that everyone is talking about, they are not sources and are just made up, blatant lies," insists the Norwegian.