Van Gaal was being lined up for the Spurs job before United intervened to make him the replacement for David Moyes at Old Trafford.
His start at United has been a tricky one, taking just two points from his three opening games against Swansea, Sunderland and Burnley in the league.
But Van Gaal says he wanted the challenge of managing the biggest club in England – and Tottenham could not offer that.
“No, I don’t regret taking this job,” he said. “Yes, it is a massive job I have taken on at Manchester United. I realise that. And the situation is not worse than I thought - I knew what I would find on my plate.
“I could have opted for an easier job. If I had gone to Tottenham, the job would not have been as enormous as here at United.
“I could have easily gone to Spurs. But I chose the biggest challenge of all the jobs in football. And I really wanted to join the number one club in the country, not Tottenham.
“Financially, Tottenham was kind of as attractive as Man United. But, in my eyes, Man United is still the number one club in England, Tottenham really is not.”
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