Bale's world record move is expected to go through in the coming days.
When asked whether his potential £85m transfer was a good deal for Spurs, Villas-Boas said: "It's hard to say. It could be the biggest transfer in world football.
"But he was a player who was great to have last season, he had a great impact.
"Our idea is to be stronger than the year before. If we conclude certain targets that we are looking for, we can be that team.
"If we conclude other targets, maybe we are not that team."
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