The Portuguese tactician only arrived at Stamford Bridge last summer, but is already finding his position at the club under scrutiny following a poor run of form.
Fresh speculation has now linked the 34-year-old with a move to Italy should Claudio Ranieri lose his job in charge of the ailing Nerazzuri.
The former Chelsea manager is facing a similar situation to Villas-Boas as he struggles to make an impact at the San Siro.
Inter recently slipped 24 points behind league leaders and rivals AC Milan after losing 3-0 to relegation-threatened Bologna last Friday.
However, despite reports suggesting the former Porto coach could swap England for Italy, Villas-Boas insists he is focused on his rebuilding project at Stamford Bridge.
"I have the utmost respect for the work of Ranieri, who is experiencing a situation of change at Inter similar to ours," Villas-Boas told Mediaset Premium.
"I think we both will continue to work with our current team, to believe in our work and try to get results.
"The market rumours are part of football, but I want to build Chelsea's future and I'm working on that.
"The results are not positive, but we must look forward."
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