On their part, Spanish giants Real Madrid see him as the third choice on their list of midfield targets.
Zidane made public his admiration for Pogba in the summer, but Madrid were unable to meet United's valuation.
The 27-year-old wants to play for Real Madrid, who are considering a move for the Dane and have received Spurs' proposal, according to the report.
Zinedine needs to add at least one central midfielder to his team in the January transfer window as several of his midfielders have suffered injuries in the last few weeks, and are not getting any younger.
The Denmark global was one of the first names on Los Blancos's agenda in the summer transfer window and multiple reports had claimed that he was set for a move to Spain.
Throughout the whole summer, the Danish global was being linked with a move to the Bernabéu, but in the end, Zidane's men signed another huge player on their wishlist: Eden Hazard.
One potential stumbling block, though, is that Eriksen would prefer a summer move as he could then request a higher signing-on bonus as there would be no transfer fee.