The 18-year-old left-back has already made 43 first-team appearances for Saints and is expected to become an England international sooner rather than later.
Shaw's impressive displays for Southampton have seen him become one of the hottest properties in English football, with Chelsea among a host of top European clubs linked with a move.
Pochettino welcomes such interest and column inches, but made his stance crystal clear before the January window opens: Shaw is not for sale.
"It is a very clear situation," the Saints boss said. "The player wants to stay, the club is not willing to sell.
"What we also need to consider is that he is an 18-year-old player, that he is still maturing, still progressing. He is still learning how to be an experienced player.
"We need to be very calm about the situation. It has taken his some time to mature as a player and I think all these rumours and all this speculation around him is not beneficial for him. I think it is negative for him.
"I think it is very clear what the project here at Southampton is. Our project is about young players and Luke Shaw is a prime example of someone who has come through the ranks at this club.
"Again, the player is just not for sale. Again, he wants to stay, so there is no Luke Shaw case."
Speculation has mounted about Shaw's future despite celebrating his 18th birthday by signing a new five-year deal in July.
Growing increasingly frustrated by the ongoing talk, the England Under-21 starlet last month moved to reiterate his long-term commitment to Saints.
Shaw said he was "not even thinking about moving" and Pochettino has been impressed by the way the full-back, and many of his team-mates, have adapted to new external pressures.
"I think many of our players have recently been in the spotlight," the former Argentina international said, referring to the likes of Adam Lallana, Rickie Lambert and Jay Rodriguez.
"I think all of these players, all of my players, are going through new experiences that they have to adapt to, have to get used to.
"They have to live with these new experiences, new situations. We need to be able to manage the situation. This is also part of football, not just playing.
"We need to assimilate, need to adapt. We are going through a bad run of results of late (six matches without a win), but again with calm and work we need to get back into how we know we can play and perform."