In-form Spurs travel to Anfield to face a resurgent Reds outfit on Sunday afternoon and the Portuguese boss has lavished praise on the Uruguayan forward after a run of form that has seen him net nine goals in as many appearances.
"He is making the difference. He is a top player and is almost taking the team on his shoulders with his goalscoring ability," Villas-Boas told reporters.
"He is someone we must be wary of. He had a tremendous game at White Hart Lane and we have to be careful with his strengths. He is a tremendous player."
Suarez currently tops the Premier League scoring charts.