Tottenham boss Andre Villas-Boas admits Tim Sherwood won't be considered for the technical director's job.
Sherwood, who has an outstanding reputation as technical co-ordinator at White Hart Lane, is one of the most sought after names in the game.
But AVB said: "In the way we want to build I think Daniel Levy sees Tim continuing as technical co-ordinator, working with the development squad.
"In modern organisations there should be a link between the chairman and the football team.
"There are different ways to interpret this gap. In England there is a manager with more responsibilities, but for me, as a head coach, it is better to have a director of football.
"It helps us to work closer with the first team. The director of football can have contacts with players and agents, as well as bridging the gap with youth football and with the scouting structure."