Spurs tried and failed with a bid for the Shakhtar Donetsk forward in the summer, but their interest in him has not waned. Earlier this week Willian revealed that Villas-Boas was in constant contact with him via text messages, but the Portuguese insists he has not thought about making a renewed bid.
"He is an extremely good player, but we have to respect what we are doing and the talent we have in our squad and to be fair to you I have not thought about January," he told Sky Sports.
"We have scouts all over the world gathering information but we have not studied January as we have so many players coming back from injury and I think they will be the main players coming in."
Shakhtar Director Of Strategy Joseph Palmer told Sky Sports that the club were not overly bothered by perceived contact between Villas-Boas and Willian.
"It can be a little unsettling but I think it goes on a lot in football when another team is after a player, they always find ways to get messages through and that is football and I don't read too much into that."
Palmer believes that Willian will remain with Shakhtar during January, but admits continued good performances - like the one on Tuesday which saw them defeat European champions Chelsea 2-1 - could lead to interest.
"For us to continue to progress we need to hold onto our best players through the January window and I suspect we will but if we perform well in the Champions League we are bound to attract interest," he added.