Michael O'Neill has reportedly formally met with Scottish Football Association chiefs over becoming the Scotland national side's highest-paid manager.
The 48-year-old is understood to have been formally approached in November and preliminary talks have been ongoing for a number of weeks
According to Sky Sports News, discussions are now set to reach a decisive stage as O'Neill - also offered a four-year extension by Northern Ireland - has been in contact with SFA officials Alan McRae and Stewart Regan.
Norn Iron will be given a £500,000 compensation payment should O'Neill, at the Windsor Park helm since 2011, agree terms on a four-year deal with Scotland.
The report suggests that O'Neill will become the nation's top earner, though Northern Ireland are also prepared to put together a £4m package to retain his services.