According to the Sunday Mail, the 18-year-old playmaker is one of a number of players being considered by the Scottish champions for a potential January move.
Gloukh has made seven goal contributions – three goals and four assists – in five league games for Maccabi Tel Aviv.
An Israeli Under-21 international, the teenager was linked with Rangers in the summer but his club put an £8million price tag on their asset.
Not only have the club identified targets already for a possible switch in January but along with Mark Lawwell, head of scouting and recruitment, Postecoglou is looking three or four transfer windows ahead, taking into account potential departures.
“We showed last year we always want to stay ahead of the game,” Postecoglou said.
“We had a look at last January and without certainty and without being able to predict the future we thought about certain positions and what we would need — and we’re doing the same again for this January. We’ve already started planning and identified the targets we need.
“We’ll look to bring in players in, that hopefully insulates us in case any of our players are taken off our hands. It’s part of our planning and we’re well under way in ensuring we’re ready for it.
“Mark Lawwell knows how I look at things and we’re planning for the next two, three, four windows, and trying to project what we’ll need and potentially what gaps we may have.
"We look at the age demographic of our list and though we have a lot in the younger bracket at the moment we know that in the next few years some of our players will move on.
“So we have to make sure we have players in the age group underneath who we can bring in and develop.
“You don’t just look at what the immediate concerns are, you look at medium-term and longer-term issues.”