Tottenham are "exploring opportunities" to appoint a Director of Football at the club to work alongside the new manager.
Spurs are currently without a permanent boss following Jose Mourinho 's sacking in April - and football.london understands Mauricio Pochettino informed the Paris Saint-Germain board of his desire to leave the club late last week.
PSG's hierarchy want to keep Pochettino, but football.london has also learned that the former Spurs boss is keen on a return to the north London club.
Now, new speculation emerging is claiming Daniel Levy wants to make another huge change to the way the club operates.
According to Italian football journalist Fabrizio Romano, who spoke to Tottenham supporter Chris Cowlin, on the latter's YouTube channel, Spurs are considering bringing a Director of Football in.
Romano said: "The position of Director of Football will be important. I'm told they are exploring these kind of opportunities to put someone new on the board.
"But it will be important to be on the same point as Daniel Levy, the potential Director of Football, and the new manager.
"So, they want to build something new with this kind of structure."
A Director of Football acts as the middle person between the manager and the board, and could also take some responsibilities away from the boss by handling the more off pitch tasks.
As well as this, Romano claimed that Son Heung-min is happy at Spurs and the club are working on a new contract for when a manager is appointed.
He said: "He's so happy with Tottenham, they are not planning on letting him leave because of the situation with Harry Kane.
"Imagine losing both Son and Harry Kane in the same summer, impossible, so Son is open to stay.
"They want to give him a new contract, they are progressing in this situation, obviously Tottenham are busy in the situation with the manager.
"Immediately after, they will work on the contract with Son and give him a new manager at Tottenham.
"Yes, Son is different. The situation with Harry Kane is different, but Son is staying."