Sherwood was sacked as the Villa manager last month following a disappointing start to the 2015-16 Premier League season.
The Englishman was in charge of the Villans for just eight months, and Pochettino has given his reaction to the club’s decision to sack him.
"It is sad for him because it's never a good feeling when a club sack their manager,” the Argentine told The Daily Star. "But nothing changes for me.
"We are very focused on getting the three points. It's the same value of three points whether Tim Sherwood is in charge or another manager.”
Tottenham will face Villa at White Hart Lane in the Premier League on Monday night.
The North London outfit will head into the game against the Villans as firm favourites, and it will be a surprise if they slip up.
Villa are yet to appoint a permanent replacement for Sherwood, with Kevin MacDonald to take charge of the team for the encounter against Spurs.
It will be interesting to see how the Villa players respond, but their managerial situation should not change Tottenham’s gameplan.