The Spurs boss has been linked with a swoop for a host of different strikers, including Leandro Damiao, Roberto Soldado and David Villa, as the Portuguese coach looks to bolster his attacking options.
Porto forward Martinez was touted to be a Tottenham target after the Ecuador international scored 26 goals in 30 top-flight appearances last season as his side won the title.
But Villas-Boas isn’t interested in bringing the 26-year-old to White Hart Lane.
“We don’t want Jackson Martinez,” Villas-Boas told Desporto.
Tottenham, who finished in fifth place last season, have also been linked with a swoop for Atletico Mineiro’s Bernand.
While Villas-Boas admitted Spurs have been monitoring the attacking midfielder, the manager doesn’t envisage the north London side lodging an offer.
He added: “Bernard’s a player that we monitor like many others, but I think Tottenham will do nothing regarding them.”