The London pair have been linked with a move for the Blues' Player of the Year of last season after being afforded reduced minutes in Chelsea's opening three Premier League matches.
| TRANSFER TALK
|4/1||Juan Mata is 4/1 with Coral to finish the season as Chelsea top scorer
"First, Chelsea wouldn't sell to Tottenham in any way or form, as they think that we are title contenders," Villas-Boas, who only just saw transfer target Willian snatched from his grasp by Jose Mourinho's side, told reporters.
"Mata is a great, great player - player of the season last season - very, very important player for Chelsea.
"They're just not going to strengthen another team that, in their opinion, are rivals for the title."
Tottenham are expected to seal the signing of Roma winger Erik Lamela for a club-record fee over the coming days, with Gareth Bale edging closer to a move to Real Madrid.