Pochettino is understood to be at the top of United's wish list to replace Jose Mourinho, who was sacked on Tuesday, though the Old Trafford club are likely to face a fight if they want to prise him out of Spurs.
The Argentinian signed a new five-year deal at the London club in May amid interest from Real Madrid and he has spoken at length this season about wanting to see the project at the club through, starting with moving them into the new stadium.
But Pochettino admitted he could not predict what might happen in the summer.
"What is going to happen in the summer? What is going to happen tomorrow? No one knows. The most important is to enjoy the journey. I'm so happy here," he said.
"What is going to happen is not in our hands, I mean the decision in another club, we don't know.
"That is not my business and then I will not waste time or energy because my focus and energy is in Tottenham, is in tomorrow and to prepare the best way (for) the games, and, of course, to respect the club that employs you."
Pochettino emphasised he was content at Spurs.
"It is not my business if something happens in another club, like in many, many clubs around the world," he said.
"I am happy here in Tottenham and I have four-and-a-half years left on my contract. I understand you interested because there are a lot of rumours but, look, I am happy here trying to give my best to the club."