Dier has been used in a variety of positions by Pochettino, who played the 22-year-old at full-back when he first took charge, only to subsequently use him in midfield and central defence.
Toby Alderweireld's return to fitness and Victor Wanyama's impressive form anchoring Tottenham's midfield means Dier's place in the team has come under threat.
Bayern Munich are one club reportedly monitoring the situation, having sent scouts to watch Dier last season, but Pochettino believes his player is content at White Hart Lane.
"I never hear from him that he wasn't happy," Pochettino said.
"When he was playing like a midfielder, centre-back, full-back, he has never come to say to me: 'I'm not happy to play in that position'.
"We are talking about rumours so it's too difficult to say things."
Dier was moved into central midfield last season and was a revelation there, helping Tottenham launch a surprise title challenge and earning a starting spot for England at Euro 2016.
Wanyama's arrival, however, and Alderweireld's eight-week absence with a knee injury has seen Dier used predominantly in defence this term.
He has started 12 out of Spurs' 16 Premier League games but was left on the bench for the defeat to Manchester United on Sunday.
"Eric Dier, for me, he's 22 years old, he's a player that arrived as a 19-year-old here and after two years and a half, he has played more than 40 games every season," Pochettino said.
"Like all the younger players, sometimes you can use him in a different position but his quality..
he's a player that can play in a different position and that is important for every coach.
"We'll see in the future which position can give his best football but for me he's a player that can play as a centre-back, a midfielder, sometimes like a full-back.
"The most important thing for the young players is to be in the starting XI and play and try to improve with regular games."
Tottenham host Burnley on Sunday, looking to build on Wednesday's 3-0 victory over Hull and reduce the 10-point gap between them and league leaders Chelsea.
Mousa Dembele is still struggling with a foot injury and will be assessed on Saturday but Erik Lamela and Vincent Janssen remain out.
Lamela has not yet recovered from a hip problem while Janssen has injured his ankle.
Source : PA