Louis van Gaal has described the reasons for staging this year's World Cup in Qatar as "bullshit".
The Netherlands head coach was speaking ahead of Saturday's international friendly with Denmark in Amsterdam.
The Dutch will be in next week's draw for the finals in Qatar, having finished top of qualifying Group G.
But that doesn't mean the 70-year old is happy about where he's taking his team later this year.
"Everyone knows that I think it's ridiculous that the World Cup is there," Van Gaal told a press conference on Monday.
"That we are going to play in a country to allow football to develop there? That's bullshit. It is about money and commercial interests. That matters in FIFA.
"Why do you think I'm not on a committee with my expertise? I've always opposed those kinds of organisations.
"It is not right. I can say that in Qatar, but that [my opposition] doesn't help the world get rid of this problem."
Since Qatar controversially won the rights to stage the 2022 World Cup, more than 6,500 migrant workers have died as the Gulf state prepared to host the tournament.
Van Gaal admitted an official Dutch Football Federation (KNVB) stance is still to be made public on the finals, as he told reporters, "I am a member of a committee with Gijs de Jong [secretary-general of KNVB] and then I hear what has been agreed with other countries.
"Then I hear what we can possibly do and then I comment on it, or I want to participate in that or not.
"I'm working on it every month. If it comes out, I'll say what I think. Everyone knows about me that I think it's ridiculous that it is played there.
"An expression at a European Championship or World Cup in an interview from two years ago is still always the same, I think it's ridiculous that we're going to develop football there, as FIFA says."
Van Gaal will end his third reign as Netherlands head coach after the finals in December. He's backed Ronald Koeman to return for a second term when he steps aside.
Koeman has been out of work since his sacking by Barcelona earlier this season.
“They [KNVB] consulted me, I have a say in that. It's not that hard," said Van Gaal.
"A year ago I was the only coach available who had experience, that is now the case for Koeman. He would be a good successor.”
