The Argentine has made a name for himself as one of the brightest young managers in football after impressing at Southampton before turning Spurs into Premier League title contenders.
When asked if he would be interested in taking over at Camp Nou, Pochettino insisted that he is solely focused on Spurs' Europa League clash with Gent on Thursday.
"It's important to be focused on the game," he told Sky Sports News.
"I can't say anything about that. I'm at Tottenham. I am very happy, I have four more years on my contract, I'm enjoying an exciting project. It's true it's not an easy project, but I'm very happy here."
Tottenham travel to Belgium in the first leg of the Europa League last 32 looking to bounce back from a 2-0 defeat at Liverpool on Saturday which left them 10 points behind Premier League leaders Chelsea.