The Daily Star says AVBâ€™s representatives have held talks with club officials in London since Harry Redknappâ€™s sacking on Thursday.
David Moyes, who has been at Everton for 10 years, was installed as the favourite to succeed Redknapp, 65.
But ex-Chelsea chief Villas-Boas, 34, is the first manager Spurs have contacted.
Villas-Boas had a torrid time at Stamford Bridge and was sacked after just nine months.
But he impressed at Porto where he won the treble in his only season with the Portuguese club.