Spurs have been without a permanent manager since Antonio Conte left the club in March and things have not been going well, with defeat to Brentford on Saturday seeing the club sink to eighth in the Premier League table.
It will be a big job for whoever takes over ahead of next season, especially if Harry Kane again pushes for a move away from the club, but Nagelsmann could still be the man to take over.
Still only 35 years old, the former Bayern Munich, RB Leipzig and Hoffenheim boss was an early target for Tottenham, but it seemed that he had taken himself out of the running to replace Conte.
However, The Sunday Times report that talks are back underway, but Nagelsmann will only consider the role of an appropriate sporting director is put in place.
Fabio Paratici had been in the role of managing director of football at Spurs before his worldwide ban from the sport for being involved in alleged financial irregularities and false accounting during his time at Juventus.
Nagelsmann has reportedly suggested some names for the job, but will not become Tottenham manager unless someone is appointed to that position.
The Sunday Times’ report names Eintracht Frankfurt sporting director Markus Krösche, Brentford technical director Lee Dykes and Roma general manager Tiago Pinto as candidates.
There is also an issue with Naglesmann that he is still under contract with Bayern so appointing him would cost Spurs a fee.
Nagelsmann is not the only person in contention to be the next manager, though, with Feyenoord boss Arne Slot currently the favourite with the bookies to take the job.
The likes of Luis Enrique, Brendan Rodgers, Vincent Kompany and Ange Postecoglou are all considered possibilities.
MORE : Son Heung-min ‘sorry’ as Tottenham suffer defeat to Brentford in final home game of the season
MORE : Ryan Mason rubbishes claims Harry Kane ‘waved goodbye’ during Tottenham’s awkward lap of honour
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