Earlier this week, Goal.com exclusively revealed the Giallorossi are interested in bringing the former Chelsea boss to Stadio Olimpico, with Luis Enrique said to be set to leave the club at the end of the current campaign.
Valencia have also been linked with a move for the 34-year-old, but Los Che's press officer, Riccardo Lazzari, has admitted Villas-Boas is unlikely to be joining the Spanish outfit.
"I know that Valencia contacted Villas-Boas, but negotiations did not progress because his entourage already had something in their hands," the spokesman told Rete Sport Radio.
"At the moment, I cannot say if Villas-Boas already has contact with Roma or other clubs. The only certainty is that someone preceded Valencia."
Unai Emery is currently in charge at Valencia, but it is widely believed he will leave in the summer, despite the club being on target for Champions League qualification.