Tottenham have been linked to the Southampton boss, but Pochettino has reiterated that he remains "very happy" with life at the south coast club.
Following the sacking of Andre Villas-Boas on Monday morning, numerous managers have been linked to the vacant hot-seat at White Hart Lane.
Mauricio Pochettino is just one of those names. After the announcement of the departure of Villas-Boas, Pochettino was available with bookmakers at 12/1, whilst many tipped him to succeed the former Porto boss.
Speaking at Friday's pre-match press conference at St. Mary's Stadium, the Argentine confirmed that he remains fully committed to Southampton, as well as declaring that there has been no approach from the North London club for his services.
Pochettino pronounced himself "very happy" with life at Southampton, as he takes on Tottenham at St. Mary's Stadium on Sunday. He will be in the dugouts against opposition number Tim Sherwood, who remains on interim manager duty as the club continue to search for a replacement.
The former Espanyol boss cited his strong working relationship with club chairman Nicola Cortese as being important, before stating that he remains entirely committed to Southampton and would issue no further comments on such speculation about the future of his own career, or the future of Southampton or Tottenham.
Pochettino, who lost his one and only fixture against Villas-Boas, a 1-0 defeat courtesy of a Gareth Bale goal at White Hart Lane in May 2013, also showed sympathy for his fellow manager.
"I'm always very respectful with decisions that people make at other clubs. It's clear that it's never a good thing when a colleague is sacked," Pochettino said.
"But I would like to wish Andre Villas-Boas all the best in the future, these things can happen in football. That's the bitter side of this game that no one wants but can still happen."
After newspaper reports on how many of Tottenham's signings were on Villas-Boas's wishlist, Pochettino was asked about the prospect of interference of a chairman in transfer window dealings. Pochettino revealed that he enjoys full consultation over signings, and that no player would arrive at the club without his personal say so.
"As a manager what's really important is that the sporting aspect is under my control, in terms of signings," Pochettino said.
"Without my agreement no signings go through, and those two basic things are very important for any manager."
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