Pochettino is understood to be keen on Stuttgart forward Timo Werner, Bayer Leverkusen midfielder Christoph Kramer along with Borussia Dortmund star Sven Bender.
Werner, 19, is valued at around £10million and would fit nicely into Pochettino’s 4-3-3 system with his ability to play wide or as a central striker.
Kramer, meanwhile, would add dynamism to a Spurs midfield area that has already seen the exits of Paulinho, Etienne Capoue, Lewis Holtby and Benjamin Stambouli this summer.
The 24-year-old has spent the last two seasons on loan at Borussia Monchengladbach and has impressed enough to earn 10 caps for his country since making his international debut in 2014.
Defensive midfield is an area that Pochettino knows he needs to strengthen and 26-year-old Bender would certainly slot in nicely in front of Tottenham’s back four, although north London rivals Arsenal have also been linked with the £22million-rated player.