Van Gaal refuses to rule out Spurs switch
The Dutch manager is currently preparing to lead his country at the 2014 FIFA World Cup, where they will hope to go one better than their runner-up position in 2010.
But Van Gaal believes England could be his next destination, after reports linked him with the Tottenham job following the departure of Andre Villas-Boas earlier in the season.
"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," he said.
"It could be another club (other than Spurs), it depends on the vacancies because Spurs were already with me.
"I prefer to be focused on this World Cup and now there's another coach (Tim Sherwood) so as coach, you cannot say 'I go to that club or that club', it depends on circumstances."
Van Gaal also expressed fears that the UEFA Champions League schedule could leave him without key players such as Robin van Persie and Arjen Robben in the build-up to the World Cup, should their clubs reach the final.
"If Bayern Munich plays Manchester United in the final then I don't have my players, my captains," he added.
"That's the calendar. I cannot change it. Only FIFA can change it, but FIFA has to speak also with UEFA."