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Pochettino, 50, has been without a job since he was sacked by PSG in the summer, despite leading the French club to the Ligue 1 title last season.
According to Foot Mercato, Pochettino is set to hold talks with Nice on Tuesday over replacing current head coach Lucien Favre.
Nice only appointed Favre in the summer as a replacement for Christophe Galtier, who coincidentally replaced Pochettino at PSG.
But Favre already finds his position under threat after Nice's disappointing start to the season.
His side are currently 13th in Ligue 1 and are just two points above the relegation places, having picked up just two league wins this season.
A 1-0 defeat to Angers on Sunday further increased the pressure on former Borussia Dortmund manager Favre, who is in his second spell as Nice manager.
According to the report, Nice – who are owned by Britain's richest man Sir Jim Ratcliffe – would be able to afford Pochettino's sizeable salary demands.
Former Spurs boss Pochettino has been linked with a number of other roles in recent months, including the Manchester United job prior to Erik ten Hag's appointment at Old Trafford.
The Argentine was also linked with Chelsea following Thomas Tuchel's sacking but the London club instead opted to appoint former Brighton manager Graham Potter.
He is also among the favourites to become the next Leicester manager, with Brendan Rodgers' position under threat after their dismal start to the the season.
Pochettino's stock clearly remains high despite his summer departure from the Parc des Princes.
He was dismissed by the French champions at the end of the season after failing to guide the club to an elusive first Champions League title, following a dramatic last-16 defeat to eventual winners Real Madrid.
Prior to joining PSG, Pochettino enjoyed a successful five-year spell in charge of Tottenham, transforming them into a regular top four side while also guiding them to the Champions League final in 2019, where they lost to Liverpool.
SPORTbible Stories is the brand-new podcast from the SPORT team at LADbible. The first episode features a chat with former Burnley manager Sean Dyche as he opens up on his departure from Turf Moor, what the future holds and the amazing story of the spin wheel for fines while in charge of the Clarets. You can watch the first episode here.