Mauricio Pochettino does not want rumours of another job to distract him from his current one.
Pochettino remains United's first choice this summer, and reports suggest that the French club could be open to an offer from Manchester United.
Tensions are high between Pochettino and PSG sporting director Leonardo, and it is being reported that the former Spurs manager is open to leaving the club mid-season rather than wait until the summer.
Speaking in Manchester ahead of PSG's Champions League match at Manchester City, Pochettino said that he is happy where is at the moment and doesn't want rumours to distract from the business at hand.
"I am focused. I am very focused on football. I am not a child, I spend my whole life playing football, and now my 12th year being coach, we're in a business that the rumours are there. I understand what is going on.
"This kind of thing cannot distract. Rumours are there, we need to live with that. We are so focused, giving 100 per cent to get our best from the club and the players. I am so happy at Paris Saint-Germain, for tomorrow we are so focused to get the best results we can."
🗣️ "I am really happy at Paris Saint-Germain"
PSG boss Mauricio Pochettino reacts to the speculation linking him to the Manchester United job.
— Sky Sports News (@SkySportsNews) November 23, 2021
Pochettino took charge at PSG in January and pointed out his current contract runs out at the end of the 2022-23 season.
"What another club are doing is not my business, I need to be focused on PSG. I'm not going to make the mistake of talking. You know everything we'll say, it was in the past when at Espanyol when I said my dream was to meet Sir Alex (Ferguson), anything I say now is going to be misunderstood and out of context. I was a PSG player. I love the club. I love the fans. We are fighting in Ligue 1 and the Champions League.
"My contract is to 2023. This season and one season more. I don't say nothing different. I am very happy at PSG. That is a fact."
Other reports suggest that United are lining up former Barcelona manager Ernesto Valverde on an interim basis, before deciding on their permanent manager at the end of the season.