The France international knows all about big-money deals, having seen £89m change hands when he was brought back to Old Trafford for a second spell in 2016.
With asking prices continuing to rise, Pogba believes fellow Premier League star Alli would become one of the most expensive players of all time if he were to leave Spurs.
"I think he is worth even more than £100m because you see how he plays - he is very talented but still very young," the France international told the Evening Standard.
"But he is mature as well - you can see that in his football. He can deal with the talk.
"You can see he doesn't care. He should, and will, focus on his football, and the rest, they will always speak. Always focus on the field."
They are one of a few sides in world football that could afford to finance a move for the England international and thrust him under the brightest of spotlights.
Pogba found himself in a similar position last summer, following his move from Juventus to United, and the 24-year-old admits he is relieved to have seen Neymar steal his transfer crown and shift focus away from his price tag at Old Trafford.
He added: "The player with the biggest price tag is more expensive now, so people don't think about me, they don't care about me. It is good. Me, I just care about football.
"I don't think about the transfer because it is not me. That was between the clubs. The Neymar deal is special for me because it means journalists are not looking at the price any more.
"They are more looking at my performance on the pitch. That's what matters.
"This season, there is less pressure for me and I can focus even more on my football."
Pogba has recently returned to the United fold after missing 12 games with a hamstring injury.
He is considered to be a crucial figure in the Red Devils’ Premier League title push, with his early-season form having helped to lay the foundations on which to build a challenge for the English top-flight crown.