Emmanuel Adebayor's decision to go to the African Nations Cup has led to renewed speculation that Spurs have reignited their long-term interest in the 23-year-old Internacional player.
Damiao has continuously stressed he would be interested in a move to Europe, although his club are said to be holding out for a fee in excess of £20million.
Adebayor's absence leaves Villas-Boas with just one recognised striker in Jermain Defoe, but the Tottenham manager said that does not mean Damiao is on his way to White Hart Lane.
"Leandro is a player we've always appreciated, that this club appreciated before I arrived, but it's extremely difficult that he's going to join Tottenham," the Portuguese manager told a press conference on Thursday afternoon.
"He's a player that is highly rated in the market, and it's unlikely that he will play for Tottenham."
Damiao has been a leading star for Internacional since he signed for the club in 2009 and last summer he was top scorer for the Brazil side in the London Olympics.
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