Mauricio Pochettino refused to directly address Erik ten Hag's appointment as Manchester United manager during his pre-match press conference ahead of PSG's game with Lens.
Pochettino was a leading contender to become United's next permanent manager and was interviewed by the club's hierarchy for the role.
However, United chiefs opted to go with Ajax boss Ten Hag after being impressed by his long-term vision for the club, and announced on Thursday that he'll succeed interim manager Ralf Rangnick on a three-year deal with the option of a fourth.
It's not the first time Pochettino has been linked with becoming Manchester United manager, but the PSG boss was in no mood to discuss missing out on the job.
Instead, the Argentine batted away questions about the appointment when speaking to the press, and reaffirmed he has always been committed to PSG despite the ongoing speculation.
"All the rumours throughout my football career have never really affected me," Pochettino said. "I don't comment on rumours either. When I have been in charge of Southampton, Tottenham and now PSG, I have always been fully committed.
"Rumours are rumours, we don't need to pay attention to them now. We know they exist and they are generated on a daily basis. As always, we are focussed on our job at the club."
The 50-year-old was keen to steer the conversation towards PSG's opportunity to win the Ligue 1 title, though he admitted that Lens will provide a stern test for his side.
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"We have great respect for Lens," Pochettino remarked of his opposition. "They are a solid team, in form. They have good players and a very good coach.
"We expect a difficult match. To win the match and the title, we will need a good team performance. They have real physical and technical qualities to cause problems for their opponents. You have to give value to the title of champion. When you don't win it, it's a problem.
"So when you win it, you must not underestimate it. It's important for us personally, for the club and the fans. We hope they will celebrate with us. We hope to have a nice atmosphere for the match and a celebration. Critics are listened to, the fans are an important part of the club."