Spurs enquired to see if De Boer would be interested in taking the job at White Hart Lane after they sacked Andre Villas-Boas late last year, but the Dutch legend turned them down.
The former Barcelona and Rangers midfielder claimed he has unfinished business with Ajax and that was why he turned down a move to the Premier League.
However, De Boer admits that he would one day like to manage a team like Tottenham are Liverpool at the top of English football.
“Tottenham called my manager after they sacked Villas-Boas [to say]: ‘Is it a possibility?’” said De Boer.
“I said no because it was not the right moment in the middle of the season.
“In the future I think can be manager of a club like Tottenham or Liverpool. I think of the history of the clubs and what you can do with the team in the environment of those clubs. It would be my cup of tea, as the expression goes.”