The Post report says that Valentine has been in contact with the team over the last few weeks and has become the "leading candidate" to take the job on a full-time basis.
Edwin Rodriguez took over as interim manager on June 23 after Fredi Gonzalez was fired and finished out the season with the Marlins, but in the immediate aftermath of Gonzalez's firing it seemed almost certain that Valentine would take over full-time.
Negotiations between the club and Valentine fell apart, according to the Post, because of an internal debate over how much power he would wield regarding personnel decisions, something that still must be resolved if Valentine is to be hired.
With a number of other managerial vacancies this offseason, Valentine is certain to have his share of suitors, so the Marlins may not be first on his list.
Valentine last managed in the major leagues in 2002. He is 1,117-1,072 for his career and won one National League pennant with the Mets in 2000. He managed Japan's Chiba Lotte Marines from 2005-09.