According to The Athletic, the 42-year-old is Tottenham’s preferred choice to take over from the struggling Postecoglu.
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It’s understood the Spaniard has a £10 million ($13m) release clause in his Bournemouth contract, a fee the North London club would be happy to pay.
Postecoglu has come under immense pressure this season, with his Spurs side sitting down in 14th with just 34 points from their 29 games.
The Australian continues to blame the club’s ongoing injury crisis but patience is starting to run out with both the fans and the board.
Bournemouth, on the other hand, continue to push for European football under the highly-regarded Iraola, sitting five points off Chelsea in fourth.