Ronald Koeman said he was sorry if he caused any disrespect with the comments he made about Northern Ireland 's performance in Rotterdam last month.
Koeman branded Michael O'Neill side's rearguard action as “outrageous” and “terrible to watch” .
Holland would claim a late 3-1 win after going behind to Josh Magennis' header at the De Kuip stadium.
The Green and White Army were left furious by the Dutch manager's criticism, while former Scotland international Craig Burley labelled Koeman's comments as "disrespectful".
Speaking ahead of tomorrow's meeting between the sides in Belfast , the former Everton boss said: "If Northern Ireland like to take this as extra motivation, then good luck.
"The other side is that I was not talking about the way they played. I have a lot of respect for their players and how they gave so much against us. They were very difficult to beat.
"There was time wasting from minute one to the end, and the referee did nothing against that.
"But if I used the wrong words, then I can feel sorry about that.
"If they find it as disrespectful, then yes, I didn't mean for them to be disrespected."
Koeman was speaking just after Michael O'Neill had held his press conference at Windsor Park.
In it the Northern Ireland boss highlighted a stat that showed his side weren't the worst culprits when it came to game management.
In last month's Euro qualifier in Rotterdam, O'Neill said the ball was in play for 57 minutes, which ranks fifth out of Holland's last 10 games.
O'Neill said: "Other teams waste more time than Northern Ireland, and Holland obviously waste time themselves.
"We managed the game well and I think that upset the Dutch. They have an embarrassment of riches and suddenly found themselves 1-0 down to a little nation like Northern Ireland.”
When told of O'Neill's comments, Koeman responded: "I didn't know they had done the stats. I knew we had more ball possession, but it was one minute extra time by half-time.
"About the corner kicks, the free-kicks and the throw-ins, they took the time over those. But then I expect the referee to punish that, and not punish the goalkeeper with a yellow card after 75 minutes."
Meanwhile, Holland captain Virgil van Dijk believes his manager's comments last month were "taken out of context".
The Liverpool defender - who hopes to qualify for his first major finals tomorrow night - said: "I think it has been blown out of proportion, like many things in the media.
"It is Northern Ireland's way of playing, and it is something we have to deal with."
On attempting to qualify for the Euros with Holland, a nation that has missed out on the last two major finals, Van Dijk added: "Hopefully I will qualify for major finals tomorrow as well.
"It is a dream for any player to perform at a major tournament. Obviously I missed two which were very disappointing at the time, but I look forward to what is coming.
"I want to make sure we qualify tomorrow and we will do everything possible to do that. And then it will be a dream come true.
"The reality is we haven't qualified for two tournaments. There are reasons for that.
"But we look at where we are at right now, and we are in a good phase and we have quality in the team and we are close to qualifying.
"Let's make sure we do it."
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