A senior figure at the club told me Southampton manager Mauricio Pochettino and Ajax's Frank De Boer are on the list.
Spurs are confident they could lure either man to White Hart Lane.
The identity of the third manager is being kept tightly under wraps, although he is a big name currently working at a major club and Spurs are less sure about whether they could land him.
The club want someone who could work closely with sporting director Franco Baldini and bring the best out of a talented squad.
Spurs were unhappy that De Boer spoke publicly about being approached in January, which is why he has been very coy about the job recently.