The Germany boss says he is focusing on his side's World Cup preparations, rather than politics between the two biggest Bundesliga clubs
The 53-year-old has come in for heavy criticism from BVB fans for his decision to release Philipp Lahm and Manuel Neuer from international duty early ahead of Tuesday's trip to England.
Dortmund stars Roman Weidenfeller, Marcel Schmelzer and Marco Reus are all set to feature at Wembley, but Low says he is only focused on his own side's World Cup preparations.
"Dortmund-Bayern is not my cup of tea. I'm focussing on England and Chile," he said at a press conference.
"For me as a coach, the match tomorrow is an important test ahead of the 2014 World Cup. That's why I have to focus on myself and the national team.
"Every player wants to play every match, but I might take care so that no one plays the 90 minutes in both matches."
Low went on to confirm that he will make several changes from the team who drew 1-1 against Italy on Friday as he looks to assess his options ahead of the tournament.
"There will be changes as a matter of fact, but that was planned anyway. Weidenfeller will definitely start as the goalkeeper. Reus, Schmelzer and Per Mertesacker will also start.
"Weidenfeller deserves a call-up. He's a goalkeeper with very good charisma. And now that he is with us, we want him to play. I also talked about the situation with Rene Adler and explained my decision to him."
When quizzed about Tuesday's opponents, Low said that he felt that England were still very much a part of the elite in the international game.
"I do think England are still part of the big footballing nations. They're still one of the strongest teams; they are especially experienced in central midfield.
"On the wings they have fast players like Townsend. Tactically, they don't play like Italy, but they have immense power at home and they still have players who can make the difference."
Finally, the former Stuttgart and Fenerbahce coach said he was fussed about which teams his side will draw in the group stage for the World Cup on December 6.
"We'll take it as it comes. We have no favourite opponents. At Euro 2012, we had a group that could not have been much stronger, but we handled the situation well."