The Brazilian pair are thought to be long-term targets of Spurs after they failed to bring them to White Hart Lane over the summer.
Villas-Boas believes both players would be difficult acquisitions but admits he is still an admirer of the duo.
He told Lancenet: "We contacted Willian and he is one of the players in which we had an interest.
"I like his style but we could not reach a deal with Shakhtar in the summer.
"Shakhtar are a tough club to negotiate with; they don't need the money, they can keep their players."
Villas-Boas added of Damiao: "There are many good players here, we are happy, but we obviously follow the best players and youngsters and Leandro Damiao fits in the profile.
"Leandro was spectacular at the Olympics but there are other interesting players.
"We are paying attention to his progress but he had injuries after the Olympics and may not have played that often.
"If he is within our reach, he'll always be in our list."
Internacional president Giovanni Luigi says the Brazilian side are yet to receive any enquiries from clubs interested in Damiao.
He told Radio Gaucha: "The January window is a weak window in Europe.
"At the moment there is nothing regarding Leandro Damiao - no negotiations, no informal enquiries."