The 62-year-old was linked with the White Hart Lane post after André-Villas Boas was sacked in December but the job eventually went to Tim Sherwood, who signed an 18-month contract in north London.
Van Gaal confirmed he would not continue as Holland boss beyond the World Cup finals in Brazil and suggested working in the Barclays Premier League would provide him with a "new challenge".
Van Gaal claimed last week he was in contact with Tottenham after Villas-Boas' sacking
"Normally I go with my pension, and go to live in Portugal [where he owns a property], but maybe there will come a new challenge.
"I have said before that a challenge should be a club in the Premier League. That's a challenge. Maybe Tottenham are coming but, first, we have to go to Brazil."
Last week Van Gaal, who is out of contract with the Oranje after the World Cup, stressed he would not limit his options to Tottenham.
Tottenham could replace Sherwood in the summer
"I am mostly interested in England because I have been a coach in Spain, Germany, in the Netherlands so I think England is the next step in my career.
"It could be another club (other than Spurs), it depends on the vacancies because Spurs were already (in touch) with me.
"I prefer to be focused on this World Cup and now there's another coach (Sherwood) so as coach, you cannot say 'I go to that club or that club', it depends on circumstances."
Spurs lost 1-0 at Norwich yesterday to fall six points behind fourth-placed Liverpool, who defeated Swansea 4-3.