Mauricio Pochettino has rejected Barcelona twice but if a third offer came he would accept it, say the Evening Standard.
The former Espanyol coach had previously said he would never coach at Camp Nou and it's known he would like to lead Real Madrid.
His first opportunity came in January, when he rejected the offer to take over from Ernesto Valverde. The second came in the summer when he was offered the job before Ronald Koeman took it.
Poch, the former Tottenham boss, has been out of work since leaving the club in November 2019, where Moutinho took over. He would also take over at Man United and PSG if Ole Gunnar Solskjaer or Thomas Tuchel were sacked and he was offered the job.