The Uruguayan has been strongly linked with a return to the club he featured 98 times for as a player after Spurs announced the sacking of boss Martin Jol last night.
Jol's first-team coach Chris Hughton has also left White Hart Lane and Poyet is said by sources in London to have been lined up to join Tottenham as part of a deal which will see Sevilla coach Juande Ramos named as the Premiership club's new manager.