The 20-year-old PSV Eindhoven man netted two goals for his country in Brazil, further building on his reputation as one of Europe’s top young players.
His performances have alerted Pochettino, who is ready to sanction a £13m offer for the wide-man.
The Argentine is believed to have been a fan of Depay before his World Cup heroics, and sees his energy and industry on the flank as a good weapon to have in his Spurs armoury as he sets about securing a top four finish.
PSV are keen to keep their man, but the Dutch giants are aware that the lure of Premier League action may be enough to sway the starlet.
Pochettino has been promised funds to re-build his inherited squad, and is thought to have director of football Franco Baldini assessing a deal for Depay.
Meanwhile, Sandro is set to stay at White Hart Lane.
The burly Brazilian was wanted by Napoli, but the Italians are not prepared to meet his £16m asking price.