With the national team coach going head-to-head with former mentor Jurgen Klinsmann on Thursday in Recife, the former has insisted the two teams will not settle for a draw
Low worked as Klinsmann’s assistant when the former was Germany boss before taking over the top job himself after the 2006 World Cup.
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He said: "It [their friendship] is an important topic but for me personally this is just a game against another national team. It's the third match in the group phase and a decisive game. It doesn't have much to do with the coach.
"Our relationship is excellent and will continue regardless of the result tomorrow.
"People who know us know that Jurgen and I are both ambitious. We read in the media that we won't attack each other but we will."
Germany come into the game after a resounding win over Portugal in their opener and an entertaining 2-2 draw with Ghana last time out.
"Against Ghana we had a very good game with many good things but there were other things that didn't work out as well as we'd hoped," Low admitted.
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Low accepts it will not be easy against a USA side that came within seconds of qualifying on matchday two only to be denied by a last-gasp Portugal equaliser.
"We have to do well in physical terms," Low said. "The USA have an aggression we saw in their first two games, they are well prepared and very fit.
"They have the advantage that their league doesn't last for 11 months and Jurgen already had his team in January. They have been working together since then."