All signs are that Newcastle's incoming owners will dump Steve Bruce and replace him with a bigger name next season.
And L'Equipe says an offer has already been tabled to Villas-Boas.
The contract was superior to what AVB earns with OM, yet he still turned it down.
The former Chelsea and Tottenham manager remarked earlier this month: "I don't want to go back to the Premier League. I've already done it. I want to do something else. It was not the championship that was the happiest for me.
"I want to continue doing other things because I always have plans for my career."