Villas-Boas brought Lukaku to Chelsea last summer but the Belgian only made eight appearances in his debut Premier League season.
However, the 19-year-old has said that he does not hold any grudges ahead of West Brom's clash with Spurs this weekend.
"This is West Brom playing Tottenham, not me playing against Andre Villas-Boas," Lukaku said to the Birmingham Mail. "I don't really look at Andre Villas-Boas and wonder what he is thinking.
"He is in a new job now and hopefully he can do well with that club but we go there hoping to get a result this week. I know about the rivalry between Chelsea and Tottenham, which is obviously important to those supporters.
"The only thing I care about is getting three points for West Bromwich and we have to make profit from any negative points that Tottenham have."
Lukaku scored on his West Brom debut against Liverpool.