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Ole Gunnar Solskjaer was dismissed as United manager after Watford’s thumping 4-1 win at Vicarage Road, with Michael Carrick appointed caretaker manager.
United announced on Monday that former RB Leipzig manager Ralf Rangnick will assume the role of interim manager until the end of the season.
However, Pochettino is considered one of the favourites to succeed Solskjaer as the next permanent United manager.
The PSG head coach is believed to be one of the names on United’s shortlist alongside the likes of Ajax manager Erik ten Hag and Leicester City boss Brendan Rodgers.
According to La Razon, Pochettino has asked for Kounde and Trippier to be his first two United signings if he arrives at Old Trafford next summer.
Pochettino worked alongside Trippier at Tottenham and the Atletico right-back was subjected to intense transfer speculation in the summer.
United reportedly had a £17.6m bid turned down for the 31-year-old former Spurs star, with Atletico demanding a £35m transfer fee for Trippier.
La Razon reports that Atletico could reduce their asking price next summer ahead of Trippier’s contract expiring in 2023.
Pochettino also wants Chelsea-linked Kounde at United, but the Spanish newspaper reports that a deal with Sevilla will ‘not be affordable.’
La Razon added that Sevilla will demand at least £59m for the 23-year-old French defender, who is under contract until 2024.
Kounde, who has also been linked with Barcelona, appeared on the verge of completing a move to Stamford Bridge in the summer before the transfer collapsed.
Pochettino, 49, arrived at PSG back in January after the sacking of Thomas Tuchel.
According to reports, the Argentine head coach could be allowed to leave the Parisan-based club at the end of the season.
Pochettino, who is under contract with PSG until 2023, has distanced himself from United and claimed he is “happy” in Paris.
“I am not a kid, I am not a child,” he said.
“I spend my whole life playing football and now 12 years being a coach. We are in a business where the rumours are there, I completely understand, sometimes in a positive or a negative way. I’m not distracted.
“Rumours are there and we need to live with that. We are so focused, we are giving 100 per cent to try to get our best form from the players to help us in this way, I am so happy with PSG. For tomorrow we are so focused to try and get the best result we can.
“I think we cannot talk about that, my respect to my club, my respect to another man, what that club is doing is not my business. I need to be focused on Paris Saint-Germain.
“I’m not going to make the mistake to talk. Everything we will say in a way, in the past when I was at Espanyol and my dream was to meet Ferguson, all that, I can tell now it’s going to be misunderstood and out of context.
“I am so happy at PSG, I am focused to try and give my best. I was a player at PSG, I love the club, I love the fans, it’s a fantastic time to be at the club.
“Football is today, it is not tomorrow. The club needs to plan and we need to plan always about what will happen tomorrow but football is about results.
“A few days ago, two years that we left Tottenham and I remember a few weeks ago in the media there were rumours linking us with another club and look what happened after. It’s not about living in the past or the future.
“I think I was clear. I said to you all that my contract is until 2023. It is this season and one season more. I am really happy at Paris Saint-Germain. That is a fact. The fact is I am happy in Paris.”