Low worked as Klinsmann’s assistant when the former was Germany boss before taking over the top job himself after the 2006 World Cup.
Their relationship has been placed on temporary hold until after the Group G clash and Low is happy to train his focus on a match in which a win for either side would see them advance as pool winners.
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.
"In the last few days we talked about that, we talked about what we could change and what has to be improved. We are very prepared for this match and we are looking forward to it."
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."