Manchester United look set to move for Mauricio Pochettino as their next manager after not approaching ex-Newcastle boss Eddie Howe

Eddie Howe is enjoying his sabbatical. Almost four months in and there are no itchy feet or regret that Manchester United's hunt for a new manager looks set to end with Mauricio Pochettino and not the former Newcastle United boss.

Man Utd's underwhelming start to the season will end in the sack for head coach Michael Carrick. Under the caretaker-management of the Geordie, they qualified for the Champions League last season but have struggled since his appointment was made permanent in the summer and now sit 18th in the Premier League table after just one league win.

Carrick was given a stay of execution at the last international break as the Old Trafford decision-makers weighed up who they could appoint as his replacement. And it was Howe who emerged as favourite, ahead of German Julian Nagelsmann.

The ex-Newcastle man, of course, has been out of work since he stepped down at the end of July, citing a need for a break. Since then, Howe has kept a low profile, with no public utterances on his situation.

Understandably, given his achievements on Tyneside, he was linked with a number of jobs. When Man Utd and Tottenham Hotspur's struggles at the start of the season became evident, Howe's name was linked with both clubs.

The obvious issue was that it was clearly too early for Howe to return to frontline management. It may still be. Anyone who saw him first hand both at the end of last season and in patches at the start of pre-season told of a man who looked burned out and in need of a serious break.

"After nearly five years of giving my life, heart and soul into the club with unrelenting energy, I feel that it is in the best interests of both myself and the club to step away, recharge and take a break," he said in his exit statement. "Although it's been incredibly difficult to make this decision, I know in my heart that it's the right one."

How long Howe - a self-confessed workaholic - needs away, only he knows. When the Man Utd job came up again a few weeks ago, there was a sense that it was still too soon for him to return, although it was made known that he would speak to the powers-that-be if they were interested. And they certainly were keen - director of football Jason Wilcox in particular.

There was no official contact with Howe or his representatives however. Despite being the favourite with the bookies, and with Wilcox pushing his name, there was a split within the Old Trafford boardroom. Nagelsmann had his admirers, Antonio Conte was referenced but when the push came to shove, Pochettino looks to have been crowned.

Where that leaves Howe is up for debate. In many ways the Man Utd job would have been the perfect gig for him, and the perfect fit for the fallen giants too. With his body of work and Premier League experience, he could have resurrected their fortunes and certainly driven them away from the relegation zone. But in many other ways it was the wrong job at the wrong time - a poisoned chalice, a fractured boardroom where the control Howe likes would not have been forthcoming.

His next step will be interesting. Howe was tentatively approached by bottom side Crystal Palace as they appear set to sack Pierre Sage but he rejected the advances. He also declined the opportunity to take charge at Champions League side Lens, who separated from Dino Toppmoller in September.

Attractive Premier League opportunities could be few and far between. Nottingham Forest boss Oliver Glasner was under pressure before their win over Manchester City but that is a basket-case of a club under the ownership of the controversial Evangelos Marinakis. The Fulham job could become available but is that big enough for a man who led Newcastle to two Champions League qualifications and their first domestic trophy in 70 years?

What level Howe sees himself returning at will be key. Roberto De Zerbi's job at Spurs now looks secure, as does the majority of positions elsewhere in the top flight. Football moves quickly though and it could be a completely different picture in six months time.

One thing that appears certain though is that Howe is in no rush to return. He wants a significant break after the intensity and relentless of his time on Tyneside. It would have to be a hugely attractive offer to tempt him back in at this point. The 48-year-old took 15 months between leaving Bournemouth and starting at Newcastle during his last sabbatical, and turned down Celtic after being unable to agree on the direction of the club.

When he does return, it may be outside of the Premier League. Celtic or Rangers always appeal to managers given their potential, while Howe has studied coaching methods abroad and may not be averse to a job in Europe. There could also be an ambitious Championship club on the lookout - West Ham appeared to be great fit before appointing Scott Parker instead - and it may be a project is the perfect fit.

And then there is the Holy Grail. England manager. Thomas Tuchel is in charge until the Euro 28 tournament but seems unlikely to extend his contract beyond then. Howe - regardless of whether he is back in work by then or not - will be one of the favourites for the Three Lions job.

One thing that isn't in doubt, though, is that offers will continue to roll in for him. This is a manager who will go down in history as one of the greatest at both Bournemouth and Newcastle, and who still has a lot to give the game when he decides the time is right to return.