But he has confirmed that he will not be looking for a return to Motherwell after Ian Baraclough's exit there.
"That might be one of interest to me," the 51-year-old told Sky Sports News when asked about the Tannadice job.
"I won't be returning to Motherwell. I had my time there and I loved my time there, but it's not something I will be revisiting."
McCall, who was Motherwell boss for four years until 2014, thought it would be difficult to match his achievements at Fir Park of reaching the Champions League qualifiers, making a Scottish Cup final and finishing as runners-up to Celtic twice.
He stressed that he was concentrating on preparing for next week's European Championship qualifiers with Poland and Gibraltar as part of Scotland manager Gordon Strachan's coaching team.
However, of United, who parted with Jackie McNamara this week, he said: "They are a bigger club in terms of the fanbase and certainly have a bigger budget - third biggest in Scotland, I think.
"They have a good history, been in a couple of cup finals of late, and should be challenging for a European spot."
Meanwhile, Inverness Caledonian Thistle chairman Kenny Cameron issued a statement in response to a newspaper report suggesting that manager John Hughes was a target for their Scottish Premiership rivals.
Hughes himself told BBC Scotland this week that he is enjoying his spell at Caledonian Thistle.
However, he has been frustrated by budget restrictions this season as he looked to replace players who have left this summer and it is thought he could be tempted by a move to Tannadice.
"We can confirm that there has been no approach from any club regarding John Hughes," said his chairman.
"Since joining the club in late 2013, when Terry Butcher moved on, John's leadership has been inspirational and we are all looking forward to continued success together this season and beyond.
"Speculation like this can often be disruptive, but thankfully at the club we are well used to handling this and everybody remains fully focused on the first local derby game of the season this weekend, which is sure to be an exciting affair."
United chairman Stephen Thompson revealed on Tuesday that he had already spoken to some out-of-work bosses but did not rule out paying compensation.
There had been contact between the club and their former defender, Steven Pressley, but the former Falkirk and Coventry City boss has ruled himself out, saying he wants to find another club in England.

18 March 2017 Last updated at 13:49 GMT
All sorts of wonderful kite designs have been on show including among others wolves, wheels and butterflies.
The kite which drew the most attention was a huge "Chinese dragon" shaped one.
It was 48 meters long and took the owner around three months to make.
Have a look at this.
Former Rangers manager Stuart McCall has admitted he might be interested in the vacancy at Dundee United.
[NEXT_CONCEPT]
The Seventh International Kite Festival has taken place in Chengdu, a city in the southwest of China.