With Igor Tudor contracted to the end of the season, the Croatian will depart in June - if not sooner.
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Transfer expert Fabrizio Romano is reporting Spurs' top choice for the long-term post is Roberto de Zerbi.
The former Brighton manager is available after leaving Olympique Marseille last month.
Romano stated: "Tottenham remain in process to change manager again with Igor Tudor at serious risk.
"Roberto De Zerbi has been a top target for months but difficult deal, seen as unlikely.
"Spurs are considering also more managers in order to make decision soon, waiting for next games."
