United sacked Solskjaer on Monday (AEDT) following a 4-1 Premier League thrashing at Watford and placed Michael Carrick in temporary charge.
The Red Devils stated that they plan to appoint an interim boss until the end of the season, but there has been increasing talk that they are set to make an approach for Pochettino to take the role on a permanent basis before then.
Former Tottenham head coach Pochettino insisted he is not looking to leave PSG as the Ligue 1 side prepares to face Manchester City in the Champions League on Thursday.
He said: "I thought I was clear. I said I have a contract for 2023. This season and next. I'm happy at PSG. It's a fact. It's not debatable, I'm happy in Paris."
The 49-year-old Argentine only took over as PSG head coach in January and says he is focused on the job in hand.
Asked again about being linked with United, he said: "We are not here to talk about that. I respect my club, PSG. What the other club does, it does not concern me.
"I am not going to comment on it because everything I am going to say or not will be used. When I was at Espanyol I said I wanted to get to know Sir Alex [former United boss Ferguson].
"If I say it again it will be taken back. I'm happy in Paris. I love the club, I love the supporters. It's wonderful to be at PSG. We have a lead in Ligue 1 and we face City. "
Pochettino said: "Football is today and not tomorrow. In football only results count.
"Two years ago I left Tottenham and a month before, there were rumours. You have to live in the present, to think that I will stay for life, where I am today.
"But it all depends on the results in football. For the future, we must build our way of playing, have fun and have good results.
"On my situation, I am focused on football. I'm not a kid. I've spent my whole life as a player and a coach with rumours.
"I understand what happens sometimes in the positive, sometimes in the negative. It's not a distraction, you just have to live with it in football.
"We are encouraging the players and on Wednesday we will be concentrated to obtain the best possible result."