The England international has fallen out of favour under the Argentine, managing just one Premier League appearance all season.
The pair’s relationship soured when Rose publicly criticised the club’s pay structure and was forced to apologise earlier this year.
But having returned from injury, Rose admitted he was “fuming” at being left out of Tottenham’s north London derby clash with Arsenal earlier this month.
And a fresh fallout between the duo has now seen Pochettino decide Rose no longer has a future at the club, according to the Gambling Times.
However, the decision to allow Rose to move on remains firmly with chairman Daniel Levy.
Manchester United and Chelsea both remain keen on signing Rose in the New Year although the 27-year-old is said to favour a switch to work under Jose Mourinho.
Rose is keen to move closer to his family in the north of England and is eager to start a fresh challenge at Old Trafford.
The defender is hopeful of making Gareth Southgate’s England squad for next summer’s World Cup but needs to be playing regularly if he wants to be considered for selection.
Manchester City are also keeping tabs on Rose’s situation with Pep Guardiola keen to find further defensive cover for summer signing Benjamin Mendy, who remains sidelined after rupturing the anterior cruciate ligament in his right knee in September.
The Gambling Times claim Spurs will look to replace Rose with Fulham youngster Ryan Sessegnon if they cash in on the left-back.
Sessegnon is one of the Championship’s hottest prospects and this month became the first 17-year-old to score a hat-trick in one of the four top divisions of english football since Dele Alli.