The 37-year old LA Galaxy star plays his final MLS game this weekend in the MLS Cup final against Houston Dynamo and is being linked with a plethora of clubs for when his six-year stint in California ends.
Spurs have only been linked with Beckham very recently but Villas-Boas quickly nipped any transfer talk in the bud by saying the former Manchester United star will not be coming to White Hart Lane.
"He is such a wonderful player. The rhythm of the Premier League is intense but he has so much experience of it,” he said.
"It would be good to have him back in Europe, but not here, no. I don't think so."