Tottenham's managerial search took another twist on Thursday after the club broke off talks with Paulo Fonseca.
The Portuguese, 48, was set to replace Jose Mourinho after Spurs' new football managing director Fabio Paratici named him as his first choice.
But the former Roma manager, who met Paratici this week in Italy, will no longer be joining the club.
Former Milan and Napoli manager Gattuso, 43, left the Italian side on Thursday after just 23 days in the role.
Fonseca is understood to be stunned by the developments, with negotiations reportedly so far advanced that discussions had taken place about potential signings.