Mauricio Pochettino distanced himself from speculation he could swap Tottenham for Manchester United following Jose Mourinho's Old Trafford exit.
Mourinho was sacked by United on Tuesday after two and a half years in charge, the Red Devils sitting sixth in the Premier League, 19 points behind leaders Liverpool.
Pochettino has long been linked with a move to United after impressing at Spurs, who he joined in 2014, with his attacking style something many believe would fit the United philosophy.
However, the Argentinian was in no mood to discuss the new vacancy at his pre-match press conference ahead of Wednesday's EFL Cup clash with Arsenal, instead choosing to focus on his future with Tottenham.
"There are a lot of rumours about my position as manager at Tottenham. I cannot answer this type of question," Pochettino said when asked about the United job.
26 - Manchester United have picked up 26 points after their first 17 league games this season under Jose Mourinho; their worst points haul in the top-flight at this stage since 1990-91 (also 26 points). Dip. December 18, 2018
"These rumours happen in football. It is not my business what happens at another football club.
"I am focused on delivering my best for this club."
Instead, Pochettino offered support to Mourinho, a man he describes as a "good friend".
"I want to send my best to him [Mourinho]," the Spurs boss added. "You know very well that I have a good relationship with him.
"He is a good friend, it is sad news what happened today."
