According to the Watford Observer, the Hornets have put off any potential suitors for the Frenchman with a price tag of £45m.
Doucoure, 25, enjoyed an impressive campaign in the Premier League last season, being an ever-present in a Watford side which finished 14th.
He made 37 appearances, scoring an impressive seven goals from midfield, making the former Rennes man a firm fan favourite at Vicarage Road.
It was reported that a Premier League trio of Liverpool, Arsenal and Spurs were all vying for the Frenchman's signature, but with the Gunners and the Reds signing new midfielders, it only leaves Pochettino's side as a potential suitor.
[@Observer_Owl] understand Tottenham Hotspur are expected to be the most likeliest Premier League club to initiate contact with Watford over the signing of Abdoulaye Doucouré.— Ricky Sacks 🎙 (@RickSpur) August 1, 2018
Watford however are believed to want a minimum fee of £45M for the midfielder this summer.#THFC #COYS pic.twitter.com/Wfw7K8Ruqb
The Spurs boss has been left frustrated this summer after a lack of signings have been made as the club will move into their new home come the start of the season.
Tottenham and Burnley are the only Premier League sides not to make a summer signing so far this transfer window.
With all of the other top teams in the Premier League improving, Pochettino could feel his side may be left behind, after admitting that the club may not make a signing this summer.
Spurs have long been rumoured with a move for Aston Villa ace Jack Grealish, but it now appears that Chelsea could be about to hijack any deal for the England youth international, which will only anger Pochettino more.
Tottenham kick off their Premier League campaign against Newcastle at St. James' Park next Saturday.