The former Bayern Munich boss is eagerly anticipating the match in Bucharest, and is confident Oranje can come out victorious
Both sides will be looking to maintain their perfect record in Group D, and Van Gaal is confident that the Dutch will be well prepared for the Tricolorii's threat.
"Romania recorded a great result against Turkey, but I understand those who say that Netherlands are the favourites," Van Gaal stated at a press conference.
"The Romanians sit 46th in the Fifa [World] Rankings, while we are the number six in that list. So we are the clear favourites.
"However, Romania have been in fine form. They are very well organised and try and hit their opponents on the counterattack. We will be prepared for them, though."
Tuesday's qualifier in Bucharest is due to kick off at 20:00CET.