The Argentine manager parted ways with Chelsea last week and has been linked with several potential moves across Europe, including to Old Trafford, ahead of the 2024-25 season.
United are set to conduct a post-season review this week, which will include making a decision on whether Erik ten Hag will remain at the helm for the upcoming campaign.
The Dutchman only managed to steer the Red Devils to an eighth-placed finish in the Premier League this season but did secure them Europa League qualification after orchestrating a remarkable 2-1 win over arch-rivals Manchester City in the FA Cup final over the weekend.
Pochettino to raid former employers for two homegrown players
According to Football Insider, if United opt to bring Pochettino to Old Trafford in the summer, the Argentine could consider raiding his former club for two of their homegrown players, Gallagher and Chalobah.
Despite being part of the first team since 2021, Chalobah has struggled to nail down a regular spot in the Blues' starting 11 and missed a large chunk of the season due to injury.
Since returning to action, the versatile 24-year-old defender only managed to rack up 950 minutes of playing time in 13 Premier League appearances and scored one goal during that period.
Gallagher, meanwhile, was a standout performer for the Blues this season, featuring in 50 games across all competitions and scoring seven goals while providing nine assists.
The report adds that Chelsea, who are walking a tightrope around the Premier League's Profit and Sustainability rules, are open to selling the pair, among others, in an attempt to balance the books.
Chelsea considering player sales to help balance the books
With Chalobah and Gallagher being academy products, the sale of either or both players would represent pure profit to the Blues' bottom line.
The Red Devils are gearing up for a busy summer, with widespread reports suggesting that Sir Jim Ratcliffe and co are expected to undergo a major overhaul in the coming weeks.
Among the players believed to be on their way out of Old Trafford are Anthony Martial, Raphael Varane, Jonny Evans, Tom Heaton and Casemiro.
Additionally, the club will also have to make big decisions on the likes of Jadon Sancho, Mason Greenwood and Donny van de Beek, who are expected to return from their loan spells imminently.