Goal understands Spurs are planning fresh talks with the Netherlands coach about taking over as the club’s manager after this summer's tournament.
Van Gaal's contract expires after the World Cup and he is adamant he will not continue with the national side and wants to manage in the Premier League.
|3/1||Tottenham are 3/1 with William Hill to finish in the top four|
"I don't know where I will go next, normally I go with my pension, 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 admitted he was approached by Spurs following Andre Villas-Boas' sacking but refused to rule out a future move to White Hart Lane.
"I have refused [the Tottenham job] but maybe there will come another chance. That is the difficulty with coaching. When you are free, then maybe there are no vacancies," he said.
"I want to work in the Premier League because that is the league I have not worked in yet.
"I want to coach here in the Premier League because I think Spain, Germany and England are the strongest competitions. That is an ambition and who knows."