Ndombele is out of favour under Antonio Conte and is tipped to leave Tottenham before the transfer window slams shut at the end of this month.
PSG are interested in a possible loan deal for Ndombele, who is from the Paris suburbs and is keen on a move back to his homeland.
However, Pochettino will not be drawn on the prospect of his former charge moving to the Parc des Princes.
Asked about Ndombele on Amazon Prime following PSG’s 4-0 Ligue 1 win over Reims, Pochettino said: “I am not talking about players who are at other clubs.
“PSG, like others I think, are always open to progressing and improving.
“Everything is open, there is one week left in the transfer window.”
PSG boast an eleven-point lead at the top of the Ligue 1 table this season and have only lost one league game.
Spurs signed Ndombele in a big money move from Lyon, who are floundering in tenth.
