PSG’s former Tottenham boss is considered a potential candidate for the new vacancy at Old Trafford created by the sacking of Ole Gunnar Solskjaer.
The Argentinian said at his pre-match media conference: “I am not a child. The rumours are there, I understand what is going on.
“But this type of thing cannot distract me. Rumours are there and we need to leave it at that.
“We are still focused. We are focusing 100% to try to get the best form.”
Pochettino (49) took charge at PSG in January and insists he is happy in the French capital.
He said: “I am so happy in Paris St Germain and I am so focused. I was a player in Paris St Germain, I love the club, I love the fans. It is a fantastic time to be at the club.
“My contract is to 2023, this season and one more. I don’t say nothing different.
“I am really happy at Paris St Germain – that is a fact.”
Pochettino was asked further about the matter but refused to get involved.
He added: “We cannot talk about that for my respect for Paris St Germain and my respect for another club. It is not my business, not my problem.
“I need to focus on Paris St Germain. I am not going to make that mistake. Everything I say can be misunderstood.”
Watch the full pre-match presser: