The Dutchman is still waiting for his first Premier League victory as Red Devils boss, but insists he has no regrets about turning down Spurs to take the job at Old Trafford
Van Gaal was heavily linked with succeeding Tim Sherwood at White Hart Lane and admitted in June that he had come "very close" to taking the Spurs job before United approached him.
The Dutchman has since endured a difficult start in charge of the Red Devils, picking up just two points from his first three matches against Swansea City, Sunderland and Burnley.
United responded by sanctioning deals worth over €125 million to bring Angel Di Maria, Radamel Falcao, Marcos Rojo and Daley Blind to Old Trafford as Van Gaal attempts to build a squad capable of breaking back into the top four.
But, despite the early problems he has encountered, the former Ajax and Barcelona boss is adamant he has no regrets about turning down Spurs to join United, even though he thinks he has given himself a harder task.
“No, I don’t regret taking this job,” he told reporters. “Yes, it is a massive job I have taken on at Manchester United. I realise that. And the situation is not worse than I thought - I knew what I would find on my plate.
“I could have opted for an easier job. If I had gone to Tottenham, the job would not have been as enormous as here at United.
“I could have easily gone to Spurs. But I chose the biggest challenge of all the jobs in football. And I really wanted to join the number one club in the country, not Tottenham.
“Financially, Tottenham was kind of as attractive as Man United. But, in my eyes, Man United is still the number one club in England, Tottenham really is not.”