The 43-year-old Dutchman said it was “not the right moment for him”, and also confirmed he had spoken to the Merseyside club in the past.
“Those two clubs are clubs that I think in the future I could be a manager of,” he told the BBC’s World Football Show. “I think the history of the clubs and what you can do with the team is my cup of tea. Tottenham called my manager with the possibility after sacking Villas-Boas but I said, ‘no, right now it’s not the right moment’,” he said.
Spurs eventually turned to youth team coach Tim Sherwood after the dismissal of Villas-Boas in December, appointing him on a 18-month contract.
De Boer, who played for Ajax, Barcelona, Galatasaray and Rangers, said he was happy at the Dutch giants, where he has won three consecutive titles since taking over in late 2010.
Ajax hold a four-point lead over Twente Enschede at the top of the Eredivisie and said he was content with how things were progressing at the club.
“I’m not really thinking about (Spurs or Liverpool) because I’m very happy here at Ajax. I’m not in a hurry to leave because everybody is still happy with me.
“I step in my car with a big smile to go to the club. I don’t think I’m finished here but there will come a time when I don’t like it any more or the club doesn’t like me any more. Then we have to go both ways.”
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