"I'm happy here in Tottenham and I have four-and-a-half years left on my contract".
"That is not my business and then I will not waste time or energy because my focus and energy is in Tottenham".
He would be joining a re-structuring that would also see the club bring in a director of football.
"I am focused on delivering my best for this club".
The Englishman joined the German outfit in February after forging his reputation in the Premier League, building a strong relationship with Pochettino in similar roles at Southampton and Tottenham.
Tottenham are looking to win their first silverware under manager Pochettino and their first since 2008 when they lifted the League Cup by beating Chelsea in the final.
"We need to do a big match and I think it will more hard than the first", Emery added.More news: Who is Michael Spavor, the second Canadian to go missing in China?
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Even though he signed a new five-year contract at Tottenham last summer, United's decision to appoint Ole Gunnar Solskjaer as the club's interim manager until the end of this season suggests their top managerial target is now employed by another club.
Within the next 24 hours, United are expected to name a caretaker manager who will take charge of the team until the end of the season but the club are already working on finding a replacement to take over on a permanent basis next summer.
"I said last season that the next manager of Man Utd should be Pochettino", Neville told Sky Sports News. "I am not creating rumours, I am here". I accept opinion when you win and people praise you.
"That job is so tough because nobody in football can guarantee you are going to be here tomorrow".
"I think he's coaching a very big team with very big players and now they are in the Champions League they are also in a better position in the Premier League than Manchester United".
Roberts, who won the UEFA Cup with Tottenham, does not think that Pochettino would be interested in taking up the job at Old Trafford due to the amount of rebuilding that would have to go into the existing squad. For a manager it's "if I want to work at the top I need to be there to really show myself".
"Their level now is very big".