Villas-Boas has put a new left-back at the top of his summer shopping list, and instructed club scouts to scour Europe for the best talent.
And the report claims he's come up with two names - Real Madrid's Fabio Coentrao and Inter Milan's Alvaro Pereira.
The Spurs boss is thought to have decided Assou-Ekotto does not feature in his plans next season, after struggling for form and fitness. And he's been linked with a move to France in recent days.
The 29-year-old Cameroon international has been replaced by Kyle Naughton and Jan Vertonghen on occasion, but Villas-Boas is believed to want an orthodox left-back at the position.
Danny Rose, currently on loan at Sunderland, has impressed in the Premier League, but the report claims Villas-Boas wants a more experienced player, especially if Spurs qualify for the Champions League.
Spurs are thought to have enquired about the availability of Pereira, who is thought to be a more realistic target than Coentrao.
Coentrao signed for Real Madrid from Benfica, but hasn't enjoyed a consistent run in the first-team as he competes with Marcelo for a first-team berth.
Inter Milan are struggling to qualify for European competition next season, and Pereira could be tempted to north London. He played under Villas-Boas at Porto when the Portuguese club completed a famous treble.