The Blues arrived in Malaysia on Monday ahead of the Barclays Asia Trophy, where Villas-Boas intends to evaluate his current crop of players before returning to Stamford Bridge in two weeks.
The 33-year-old has yet to make any high-profile signings since arriving at the club last month, but has been repeatedly linked with Tottenham's Luka Modric.
"I think I have answered that question enough," he is quoted as saying by The Mirror, when asked about the Croatian midfielder.
"We do not have the same sense of urgency that you are trying to put on me. It is a big 15 days and then we will go to the market and do some proper business.
"The market has plenty to offer. We have to decide on our needs but we will not be putting players to the test because they are top quality. By the time we go to the market we will know exactly what we need."
Chelsea will face Hong Kong champions and hosts Kitchee SC in the semi-finals of the Asia Trophy on July 27.