The 46-year-old American has been away from the game for more than a decade, since retiring after losing in the third round of the US Open back in 2006.
Agassi has been linked with coaching some of the game’s biggest stars in the past, including former world number one Novak Djokovic.
But the winner of eight Grand Slam titles revealed he would be interested in coaching Kyrgios, John Isner and Gael Monfils more than anyone else in the game right now.
Agassi believes the trio have lots of untapped potential and can reach a much higher level than they have so far shown on the ATP Tour.
"I can point to people that would be fun and interesting," he told to Guardian. "To me there’s a gap between what Isner, Monfils and Kyrgios do and what I think they could do.
"That’s interesting and exciting. But if they don’t want to be coached it would be short-lived and painful.
"I would pay to watch all of these guys play but it’s impossible to say whether I could coach them."
However, Agassi ruled out coaching Kyrgios, who beat Djokovic twice in a fortnight recently, anytime soon.
"I would not have any room now with my kids – who are 15 and 13," he added about working with the Australian in the short-term.