The France international has been linked with a move to the Premier League club as Spurs eye more reinforcements to break into the top four in the English top flight this season.
However, Villas-Boas has said that M'Vila does not represent the type of player that he is looking to recruit before the transfer window shuts down.
"[M'Vila] is an interesting player, but I don't think he will join Tottenham," said the Portuguese.
"The player is a player of defensive characteristics. We had initial interest in M'Vila but we have moved on and are now looking for a more creative player."
Tottenham will begin their 2012-13 Premier League campaign with an away game against Newcastle United on Saturday, August 18.