There are numerous factors that rule out Chelsea's interest in Maguire. First off, Pochettino is probably not as interested in signing him today as he was a few years ago due to his recent poor form.
Second, accepting the swap agreement would be pointless because the club needs the money from Mount's sale to comply with Financial Fair Play regulations.
Maguire is supposedly worth £30 million to United, and since Mount is apparently valued between £70 and £80 million, United may only make an offer of about £50 million if they include Maguire in the offer.
Finally, Chelsea already has enough centre backs. There are presently six players in the first-team roster, and Pochettino will likely use a back four, so he will want to limit his options rather than expand them.
