Eyebrows were raised around White Hart Lane when Spurs accepted a £9m bid for Dawson just days after Villas-Boas had announced his intention to make the former Nottingham Forest defender club captain.
The Portuguese tactician has said that Dawson's potential exit is due to his preference of having four centre-halves in his squad rather than five.
"The captaincy discussions were a different issue. In terms of captaincy and leadership, he is unique because of his immense human qualities," said Villas-Boas.
"He is an extremely good player, but if we end up in a scenario where we have five central defenders, it is more competition. One of them is likely to find first-team opportunities limited
"That's why we are willing to consider different options and we have allowed the player to speak to Queens Park Rangers."
Reports today claimed that both Sunderland and Stoke City are interested in the England international, who has yet to agree personal terms at Loftus Road.