The Argentine still has another year left on his contract with the French giants, who are understood to want to keep him as manager.
However, the 49-year-old has reportedly run into the same problems which caused Thomas Tuchel’s downfall, with the lack of power behind the scenes causing friction.
And according to French newspaper Liberation, he has told president Nasser Al-Khelaifi and sporting director Leonardo that he intends to resign.
However, the possibility of Pochettino returning just 19 months on from his dismissal by Levy has begun to become a real one over the past few weeks.
Reports in Italy last week indicated that although PSG do not want to lose Pochettino, they have been concerned enough to sound out potential replacements.
PSG finished second in Ligue 1 to Lille last season, while their hunt for a Champions League trophy goes on after defeat in the last four against Manchester City.
Football.london reporter Alasdair Gold reports that Spurs know they have a ‘tough job to get him away’ from PSG, but ‘there’s a real desire’ from Pochettino ‘to complete his unfinished business’ with the club he managed for five years.