The Brazilian international revealed earlier this month that he had been the subject of a transfer bid from Spurs during the summer
Following that revelation, speculation had claimed that the Premier League outfit were intending to make an improved offer for the 24-year-old in January.
However, despite admitting that Willian is a player that he admires, Villas-Boas was adamant that he has not given his winter transfer window plans any thought.
"He is an extremely good player but we have to respect what we are doing and the talent we have in our squad," Villas-Boas told Sky Sports News.
"I have not thought about January yet. The scouts all over the world are gathering information but we have not dedicated ourselves to a study of January."
Willian featured for Shakhtar during their 2-1 victory over Chelsea in the Champions League last night.