The Englishman was unimpressed that the Ajax coach recently admitted that he would be open to taking charge at either White Hart Lane or Anfield at some point in the future
The Ajax boss was heavily linked with a move to White Hart Lane after Andre Villas-Boas was sacked back in December 2013 and said at the time that he was "very honoured" at reported interest from north London.
However, it was Sherwood who landed the job after initially impressing in an interim role and the 45-year-old has not appreciated De Boer's recent comments about wanting to manage Spurs in the future.
He told the press: "It's natural, I suppose, it's a big job but I don't think I would ever tout myself about for a job when someone was already in the hotseat.
"But if they want to do that, that's up to them. I don't know Frank. I'm not sure. I'm relaxed about it but it wouldn't be something I would be doing."
Tottenham are chasing a fourth-placed finish in the Premier League this season and Sherwood concedes that he does not know if securing Champions League football would lead to further job security, with Spurs planning fresh talks with Netherlands coach Louis van Gaal after the World Cup.
"I am just going to do what I can," he added. "I can assure everyone I will give 100 per cent to do my best for this football club. If that's not good enough, someone else comes in and gets the opportunity.
"I don't even know if top four gets me the job. You will have to ask the chairman but he doesn't give much away. You certainly wouldn't want to play poker against him.
"You need to just do as well as you can and hopefully someone thinks you are doing a good job. I don't think I could do a job if I wasn't enjoying it, even this one.
"If I wasn't enjoying it, I'd be gone. Listen, my life would be a lot easier if I wasn't manager of Tottenham, let me tell you that."