The former Chelsea boss has distanced himself from signing the French international as he is looking at other options, but says a move for the Porto man is unlikely
The 34-year-old has distanced himself from chasing the France international as he eyes up a replacement for the Croatian, who is expected to join Real Madrid imminently after flying to Spain for negotiations.
Villas-Boas told reporters: "[M'Vila] is an interesting player, but I don't think he will join Tottenham.
"The player is a player of defensive characteristics. We had initial interest in M'Vila but we have moved on from that one and are now looking for a more creative player."
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"It will be very difficult to sign him," Villas-Boas said of the Portugal midfielder.
"I have experience of Porto and it is a club that sells good products but they are expensive. It has been like that with numerous amounts of players and that is why it is very difficult."
As for Modric, Villas-Boas is hopeful of a quick turnaround with one or two midfielders brought in following his departure, but admits that it would be "dramatic" should they fail to sign suitable reinforcements.
He added: "The targets are identified, it's just a question of how quickly we can close the deals.
"It will be dramatic for the club if we cannot find the right replacement but we are looking to strengthen the squad immediately if eventually the transfer goes through."