The Bordeaux striker has been strongly tipped with a move away from the French Ligue 1 side, with Arsenal having previously been linked with a move before Spurs were believed to have also entered the race for this signature.
And while Pochettino said he is working on bringing in new signings to the club, the boss was quick to shoot down talk of an imminent move for Malcom.
"That is a rumour and I don't want to speak about it," the Argentine coach told Sky Sports.
"I am happy with our squad. We are open to quality players, but it is difficult in this transfer window."