The Spurs boss has ruled out a move for the Zenit forward, saying that they can afford neither the player's wages or the fee the Russians would demand
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Villas-Boas worked with Hulk at Porto, but admits that the north London club simply cannot afford both the transfer fee Zenit would likely command, and the wages he is currently paid in Russia.
"He was my player and scored 36 goals in one season but it's impossible he will make a move here because of the wages that he earns, which would break our balance," Villas-Boas told reporters.
"He may have options in the summer but to a club like Tottenham his transfer fee is also impossible."
Hulk 10 major trophies with Porto, including the Europa league and three league titles. But since joining Zenit in September 2012 for a reported fee of €55m million, the Brazil international has scored just seven goals.
Spurs failed in a deadline day bid for Hulk's Brazil team-mate Leandro Damiao in January, but Internacional president Giovanni Luigi revealed that his club has spoken with the Premier League side, and he is "very likely" to move to England.