It has been reported that Pochettino was considering making a move for the 24-year-old striker, but he is having second thoughts.
Wilson has been on the books of Bournemouth since 2014 and is an important player for the Cherries, although he did have injury problems this past season.
The former England Under-21 international striker scored five goals and created seven chances in 13 Premier League appearances for the Cherries this past campaign.
Mason was a key player for Tottenham during the 2014-15 campaign, but a combination of injuries and competition for places saw him restricted to 22 Premier League appearances this past season.
Given the competition for places in the Spurs team, it is likely that the Englishman would struggle to play regularly next season as well.