While the Blues go into Wednesday's game on the back of a 3-2 home win over Brighton & Hove Albion, United fell to a 1-0 defeat at Newcastle United on Saturday, with manager Erik ten Hag denying rumours of discontent within his squad.
"I think we are all in a similar level with different situations, I don't say it is a good moment to go there," Pochettino told reporters on Tuesday.
"We are facing a team that is going to be tough because they want to win and we want to keep our momentum and build from Brighton and be high in the table.
"It's important for us to be in a different position."
Pochettino declined to talk about the situation at United, preferring to look to the future at his own club.
"I am not the person to talk about what is going on at different clubs. I am happy here in this project," he said.
"I am focused on my club. We need to do better. It's a process I can explain but never compare with another club.
"We are building something we believe is going to be amazing, it is about a period of time and earning the thing we want."
The Argentine did however have words of support and fond memories of United's former Ajax Amsterdam manager Ten Hag.
"Fantastic coach. I remember when I was at Tottenham we had semi-finals of the Champions League against Ajax. I think it is good to see him after four years because after the semi-final we have not had the pleasure again."
Pochettino confirmed that long-term absentees Romeo Lavia and Christopher Nkunku are still not available, while Noni Madueke and Lesley Ugochukwu will also miss the United trip.
Chelsea are 10th in the Premier League standings on 19 points, five points behind United who are seventh.
