What did he say? For some reason I cant get the video going
"I am not going to speak about our private business," the Argentinian coach said when asked directly about interest in Berahino.
"It is obvious we need to add some more (players) in our offensive positions. We identify our targets and the chairman (Daniel Levy) is working very hard to bring new players in this position, but I am happy with my squad."
Spurs have already moved to bring in Cameroon forward Clinton N'Jie from Lyon, who could be available for Saturday's visit to Leicester.
"We have (signed) N'Jie this week, an offensive player and I am happy with my squad," Pochettino added.
"We played the last two games at a good level and I am not worried about the future or our situation. Our situation is good."
Pochettino stressed the likes of Christian Eriksen and Erik Lamela remained part of his plans, despite the duo being linked with a move to Italian club Juventus.
He said: "We keep the best players for the present and future, and to be a good squad which can in the next few years fight for the top four and then one day win the Premier League."
Spurs have just one point from their opening two matches, following defeat away at Manchester United and then drawing with Stoke last weekend in a match they led 2-0 heading into the final 15 minutes at White Hart Lane.
The Foxes, meanwhile, have recorded successive victories under new boss Claudio Ranieri, to sit second on goal difference.
Pochettino, though, is not one to read much into the fledgling league table.
"Always we talk about 10 games, after 10 games you need to be worried or happy maybe," he said.