Kane scored twice in Saturday's 3-0 win over Norwich to reach 11 Premier League goals this season and 27 for 2015, breaking Teddy Sheringham's club record for league goals in a calendar year.
Last term the England man scored 31 times in all competitions during a breakthrough campaign at senior level.
"There is no price. No-one can buy him," Pochettino said.
"He is not for sale. There is not a value because it is impossible to put a price."
With Manchester United losing at Stoke and Crystal Palace drawing with Bournemouth, victory over the Canaries saw Spurs consolidate fourth place in the table.
Pochettino's side are now two points ahead of Palace in fifth and three points clear of sixth-placed United.
Spurs play next at Watford in a 15:00 GMT kick-off on Monday - with midfielder Mousa Dembele a doubt after picking up an ankle knock.
Tottenham manager Mauricio Pochettino says 22-year-old striker Harry Kane is not for sale at any price.