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Reports emerged this week that the Blues had made an offer for the €22.5 million-rated Belgium international, who scored 16 goals last season for Anderlecht and has been likened to Didier Drogba.
But Villas-Boas has noted that with an abundance of options such as Fernando Torres, Daniel Sturridge, Salomon Kalou, Nicolas Anelka and Drogba already at Stamford Bridge, a move for Lukaku may not be necessary.



Speaking to reporters, the Portuguese boss said: "Lukaku had a magnificent season in Belgium. We are pondering every decision because we don't want to go into the market and make mistakes.
"We have plenty of availability in terms of forwards who can play in different positions - with Anelka, with Kalou, Didier, Torres and Sturridge.