Moyes is reported to have been identified as the preferred candidate to succeed Gordon Strachan who will come under even more pressure if his side suffer another defeat against England in the World Cup qualifier on Saturday.
The Times states the SFA have yet to make any approach to Moyes, but have recognised that Scotland’s failure to reach a third successive tournament will make Strachan’s position untenable and a change will need to be made.
Despite disappointing spells in his last three jobs at Manchester United, Real Sociedad and Sunderland, the SFA still feel Moyes has the quality to succeed at international level and can re-produce what he achieved at Everton during his memorable spell in charge at Goodison Park.
Moyes is keen to make an immediate return to the game following his decision to quit the north east club following their relegation from the Premier League.
It is believed that he would welcome a return to Scotland and the chance to experience a similar managerial model to the one he enjoyed at Everton.
Strachan knows the significance surrounding the big game at Hampden Park as another defeat for Scotland will leave them nine points behind England who top Group F and would lose ground on Slovenia and Slovakia in the race for a play-off place.
Moyes could even be asked to take over the rest of Scotland’s qualifying campaign if the SFA fear he will get an approach from another club.