Juventus have reportedly started to create a Plan B in the event that coach Antonio Conte quits the club in the summer.
Conte has delivered three consecutive Scudetti for Juventus but was unable to deliver any European glory as the Old Lady fell to Benfica in the Europa League semi-final.
In an interview after Juventus secured the Serie A title with three games to spare, Conte hinted that he had taken the Bianconeri as far as he could.
"You can't eat in a 100-Euro restaurant for 10 Euros", Conte said, making reference to the lack of financial resources as his disposal to create a Champions League winning squad.
Juventus directors are set for talks with Conte and still hope to keep him in the hot seat for years to come, but there are rumours that he is ready to move abroad with Tottenham suggested as a possible destination.
Spalletti is available after leaving Russian side Zenit Saint Petersburg where he won two titles and the domestic cup.
Mancini's contract at Galatasaray is drawing to a close and the ex-Inter man is not expected to stay in Turkey.
Italy boss Cesare Prandelli had been a candidate, but he is set to extend his spell with the Azzurri.
Massimiliano Allegri, who was axed by AC Milan earlier in the season, is also in the frame and is a more realistic target than Diego Simeone or Jurgen Klopp, who the Corriere dello Sport believe are the dream targets.