The 62-year-old, who has coached Ajax Amsterdam, Barcelona and Bayern Munich, was linked to the Premier League club when Andre Villas-Boas was sacked in December.
Spurs eventually appointed youth development manager Tim Sherwood on an 18-month contract, but the Dutchman said he was still interested in the job.
"I will definitely not be in charge (of the Netherlands) for the Euro 2016 qualification campaign," van Gaal was quoted as saying following Sunday's draw for the European Championship.
"I don't know where I will go next. Normally I go with my pension and go to live in Portugal, 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."
Van Gaal has previously indicated his interest in managing in England, although he did not limit his options to the north London club.
Tottenham also approached current Ajax coach Frank de Boer before appointing Sherwood.
The Englishman has stated his job would be under threat should he fail to lead the club to Champions League qualification, an aim that took a hit when they lost 1-0 to struggling Norwich City on Sunday.
They sit in fifth spot, six points behind fourth-placed Liverpool.
Image: Louis van Gaal
Photograph: Alex Livesey/Getty Images
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