The Argentine left Chelsea earlier this summer, despite guiding the Blues to a sixth place finish and a positive end to the campaign.
He received a £10million pay-off from the Blues, which will not be affected by his new job, but will make a swift return to the dugout.
He will now lead them into the 2026 World Cup, which is being held in the USA, Mexico and Canada.
While the 2028 Olympics will also be held in Los Angeles.
No details have yet emerged of the length of his contract or how much he will be paid.
The decision is understood to be both a football and family one.
talkSPORT understands that the appeal of managing the USA going into a World Cup, and Olympics, to be a key factor.
Along with the huge expected pay, there will likely be many sponsorship and endorsement opportunities.
Ex-Liverpool manager Jurgen Klopp was linked with the job earlier this summer, too, but the German quickly shut down those rumours.
Former Chelsea women’s manager Emma Hayes – who was at the club at the same time as Pochettino – is also now manager of the United States’ women’s team.
She won the gold medal at the Paris Olympics this summer.
The former Tottenham boss has never managed a national side before.
He had, however, been heavily linked with the vacant England job.
Gareth Southgate resigned from his position after Euro 2024, after the Three Lions lost a second Euros final in a row.
However, Lee Carsley will take temporary charge of the Three Lions until a permanent replacement is found.
Former US boss Gregg Berhalter was relieved of his duties as the US men’s national team head coach this summer.
This was due to his side’s early exit in the 2024 Copa America group stage.
They became the first host nations of the tournament to ever be knocked out in the group stage.
He had been in charge for the 2022 World Cup that saw the US crash out in the round of 16.
52-year-old Pochettino has managed five clubs in his career – Espanyol, Southampton, Tottenham, Paris Saint-Germain and Chelsea.
He led Spurs to the Champions League final in 2019, as well as winning Ligue 1, the French Cup and the French Super Cup with PSG.