A release clause in the Argentine's United States contract is adding another complication to the club's search for a successor to Michael Carrick.
Pochettino has emerged as one of the leading candidates as United consider their options following a disastrous start to the Premier League season. The club are 18th after collecting just eight points from their opening 10 matches, and chief executive Omar Berrada and director of football Jason Wilcox are expected to discuss the managerial situation with Sir Jim Ratcliffe during the international break.
The former Tottenham, Chelsea and Southampton manager is currently in charge of the United States national team. He signed a new contract in August that runs until 2030, committing himself to the project beyond this summer's World Cup.
However, the agreement reportedly includes a buyout clause of approximately $10million (£7.4million), which would allow United to secure his release before the end of the deal.
According to The Athletic, that figure would not cover the additional expense of bringing Pochettino's coaching staff with him. His long-time assistant Jesús Pérez, who has worked alongside the manager for 16 years, is among those whose departure could add considerably to the overall cost.
Pochettino is understood to be open to discussions with United, with the interest described as mutual. He has previously spoken about his desire to return to the Premier League, although he has also insisted that he is committed to fulfilling his responsibilities with the United States.
The 54-year-old's contract announcement in August was accompanied by a clear statement of his intention to see the project through.
"Every time we sign a contract, it's to go to the last day of the contract," Pochettino said.
"If we sign a four-year contract, we need to think to arrive there. And we signed the contract because we really believe that we are going to be four years there.
"Because if not, it's bad. If we don't believe in that process, if we don't believe in that journey, why (would) we sign four years? Only to be sure that we are going to receive a salary on the end of the month?
"That is not nice. It's not the way that we think. We really signed that contract because we really believe that we can arrive to the end."
United are also considering other candidates, including Newcastle United manager Eddie Howe, Germany coach Julian Nagelsmann and Napoli boss Antonio Conte. Unlike Pochettino, Howe, Nagelsmann and Conte are not tied to the United States national-team contract, although each would present different challenges.
The financial implications are particularly relevant for United because they may also have to pay compensation to Carrick, who was handed a two-year contract only 172 days ago.
Pochettino's availability is further complicated by his immediate international commitments. He is preparing the United States for Concacaf Nations League quarter-final matches against Haiti, with the fixtures scheduled during the same break in which United hope to make progress on their managerial decision.
The release clause means an appointment is possible, but United would need to weigh the cost of securing Pochettino and his staff against the alternatives. For now, he remains in charge of the United States, and no agreement with Manchester United has been reached.