Andre Villas-Boas has confirmed that Tottenham Hotspur have lodged bids for both Joao Moutinho and Willian, but has admitted any potential deals are far from being completed.
Spurs are expected to be very active in the closing days of the transfer window as Villas-Boas prepares to spend the £33m recouped from the sale of Luka Modric to Real Madrid.
While a reported £16m move for Marseille forward Loic Remy is off the table, the Portuguese has revealed that he is interested in a reunion with playmaker Moutinho, whom he managed at Porto.
"I've spoken about [Moutinho] before," he said. "Porto is an extremely difficult club to deal with and I think the players' value is over what Tottenham can afford."
Spurs have also registered an interest in Shakhtar Donetsk forward Willian, who was the subject of a rejected £11.8m bid earlier this week.
Villas-Boas concedes that a move for the Brazilian is unlikely, considering the difference in valuation between the two clubs.
"We had initial contact with Shakhtar. Again, Shakhtar is a wealthy club with a wealthy owner and not easy to deal with," he added.
"We have approached the club and the player with contacts and at the moment it doesn't seem to be happening."
Some reports have claimed that Villas-Boas may now switch his attention to Athletic Bilbao forward Fernando Llorente.
