Spurs have been without a manager since parting company with Andre Villas-Boas on Monday, with Spurs seventh in the Premier League.
De Boer has been one of the names reported to be interesting White Hart Lane officials but the former Netherlands international claims he has unfinished business with the Eredivisie holders.
"I'm very satisfied with the Ajax job," he said.
"I'd only leave once there is no more challenge here.
"Spurs are not a club I’m interested in moving to at the moment but I think they are certainly a great club.
"Just as it was with Liverpool, it is to do with the timing. But I’m not finished at Ajax."
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