The 62-year-old was heavily linked with the White Hart Lane post, which eventually went to Tim Sherwood, after the departure of Andre Villas-Boas earlier this season.
The former Ajax, Barcelona and Bayern Munich coach is out of contract with the Oranje after this summer's World Cup and is keen to add a Premier League job to his impressive CV.
Van Gaal, in Brazil for a FIFA workshop for World Cup managers, told the Daily Mail: "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."
Van Gaal is expecting big things from Manchester United striker Robin van Persie this summer and feels international duty suits him better than his role at Old Trafford.
"I think he should be great in the tournament because he loves to play in the Dutch squad," he said.
"The football from Man United now is, for him, maybe difficult but then he wishes to show his technique. Technique [levels] in the Dutch team [are] higher."
- Sports & Recreation
- Tim Sherwood
- Van Gaal