Ndombele is up for sale at Spurs and a target for PSG chief Leonardo.
Foot Mercato says Pochettino has been in contact with France international directly in recent days.
Asked about signing Ndombele, the Argentine said: "I don't like to talk about rumours and players who are not in our club.
"We have high quality players, the club has done a great job this summer. The transfer window is open. The club listens and sees what is happening."
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