The former Lyon man has been left out of the squad for Spurs' last two Premier League matches and is widely expected to complete a move away from the club this month.
PSG are rumoured to be in discussions over a loan deal for Ndombele, although Pochettino refused to publicly address the claims during a recent press conference.
"I'm not talking about Ndombele because he's not in our club. PSG are open to progress, to improve. I think everything is open - one week left (in the transfer window)," Pochettino told reporters.
Ndombele has banked two goals and one assist in 16 appearances for the Lilywhites this season but has not played in the Premier League since coming off the bench against Crystal Palace on Boxing Day.