After a disappointing season in which Madrid has only won the Club World Cup, it is expected to be extremely active in the upcoming window – with Pogba and Eden Hazard at the forefront of speculation, goal.com reported.
Zidane has acknowledged his appreciation of Manchester United midfielder Pogba in the past and the name was again put to him ahead of today's Liga clash with Villarreal.
But the Madrid coach would not be drawn on the possibility of a big-money move.
"Pogba is a good player, a player I know, but that's it," Zidane told a news conference.
"I'm not going to get into these things, this nonsense.
"If you ask me about Pogba, I'll tell you he's a Manchester United player. He's very good but he's a Manchester United player.
"When the season is over, we'll see what transfers there will be."
And Zidane was not able to assure supporters that business will be swift in the coming months, suggesting Madrid will be willing to wait to get the right players.
"I do not know if it will be possible," he said.
"You know how things are. We have to take one step at a time. Things are done quietly.
"Players will play games with their national team and then we will have time to prepare for the season until August 31 and anything can happen. We will see."
As well as headline-grabbers Pogba and Hazard, the likes of Luka Jovic, Christian Eriksen and Donny van de Beek have also been linked with moves to the Spanish capital.
The hope is that an influx of new talent will help Zidane's side improve on what looks destined to be a third-place finish in La Liga and the exit from the Champions League at the last 16 stage.