The Spurs boss has also insists the club would not be at a disadvantage if they do not sign Lyon goalkeeper Hugo Lloris this transfer window
Reports across the British media claimed Tottenham chairman Daniel Levy had flown to France on Thursday morning in order to begin negotiations over a deal for the 25-year old, however, Goal.com understands Levy has not travelled and was only preparing a bid for the striker before the close of the transfer window on Friday.
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Villas-Boas is believed to be targeting a striker who is capable of playing across the front line, either centrally or out wide, but the Tottenham boss has denied any interest in the France international when asked on Thursday afternoon.
"There is massive speculation today about Remy and that's [a transfer] not the case," Villas-Boas told reporters. "I can give you that one."
Goal.com also revealed on Thursday that Tottenham remain in the hunt to sign Moutinho, but the two clubs are still unable to agree a fee for the Portugal international. Villas-Boas has since conceded that the 25-year-old's £30 million valuation is unlikely to be met by Spurs.
"Porto is an extremely difficult club to deal with and I think the player is over what Tottenham can afford," he said.
Tottenham are also unlikely to secure the services of Willian this summer after the Brazilian's club Shakhtar Donetsk revealed they had rejected an £11.9m offer from Spurs on Wednesday.
"He's a player we showed interest in," Villas-Boas said. "We had initial contact with Shakhtar. A club in a position like Shakhtar - a wealthy club with a wealthy owner - are not easy to deal with.
"We have approached the club and the player with contacts and at the moment it doesn't seem to be happening."
Hugo Lloris is currently discussing personal terms with Tottenham after they agreed a fee with Lyon for the France international, but Villas-Boas has insisted his side would not be at a disadvantage if a move for the 25-year-old fails to materialise before the close of the transfer window on Friday.
"We are very comfortable with our goalkeepers. We can take into account that there's a future we have to prepare," he said.
"On that sense we've studied possibilities on that position. Of the goalkeepers available, [Lloris] is one of the best. So, obviously he's part of the players that you have as a reference.
"It doesn't mean we could conclude a deal for that position in this window."
Villas-Boas also admitted the club are open to offers for defender Michael Dawson, despite receiving confirmation that Younes Kaboul is likely to be sidelined for four months after undergoing knee surgery.