Frenchman Le Guen, 52, has managed Lyon, Paris St-Germain and Rangers and led Cameroon to the 2010 World Cup.
The appointments are subject to contract terms being agreed with the Nigeria Football Federation (NFF).
Sunday Oliseh was the Super Eagles' last permanent coach before he quit in February in a row over his contract.
Coach Imama Amapakabo and goalkeeping trainer Alloy Agu will also work with Le Guen and Yusuf, who was in charge of the Super Eagles for friendly wins against Mali and Luxembourg in May.
Nigeria have failed to qualify for the 2017 Africa Cup of Nations finals in Gabon, but are in the final round of qualifying for the 2018 World Cup in Russia.
They have been drawn in Group B where they will face Algeria, the top-ranked side in Africa, Cameroon, as well as Zambia.
The NFF's technical committee also recommended that former Super Eagles assistant coach Bitrus Bewarang be given the role of national technical director.
Credit: BBC
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Ece_frontpage 07.09.2017Joe Dallesandro in The Streetwalker
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