The former Bournemouth boss is enjoying a sabbatical from football at the moment after leaving the Cherries.
His stock is not as high as it once was following their relegation from the Premier League.
Howe was once seen as a future England manager, however, and has credentials that shouldn’t be ignored.
It would be a risk for Spurs to replace Mourinho with him, and they may look for someone with more experience at the highest level.
Benitez is most fondly remembered by Liverpool fans after leading the Reds to the Champions League, FA Cup and UEFA Super Cup.
He has plenty of top-level experience, having also guided Chelsea to Europa League glory and won major honours with Inter Milan, Valencia and Napoli.