Andre Villas-Boas refused to be drawn out on speculation linking him with the manager's job at Barcelona after Tito Vilanova stepped down from his position Friday.

Villas-Boas has emerged as a frontrunner for the now vacant position at the Camp Nou with Vilanova leaving Barca to continue his treatment for cancer.

Barcelona announced they would name a new manager sometime early next week, but when asked about the possibility of him being appointed the next manager, the Tottenham boss, speaking after Spurs' 0-0 preseason friendly draw at Colchester, chose to cool the rumors.

"It's a difficult situation," Villas-Boas told Sky Sports News.

"At this time, all my wishes are with Tito. If he has to resign over illness, it's not the time to speak about speculation.

"We're speaking about a person's health, it's not even a question."

Tottenham superstar Gareth Bale was not part of the squad on Friday, as the forward continues to be linked with a move away from White Hart Lane with Real Madrid and Manchester United the leading candidates.

However, Villas-Boas insisted Tottenham had not received any bids for the 23-year-old.

"No offers, no," he added. "Bale is not for sale at any price."

Villas-Boas put out a strong squad for the Colchester game, and the manager was happy with his side's performance despite failing to find a way through.

"I'm extremely happy bearing in mind the physical effort, the jump of quality from the first half to the second half -- the opposite from the game against Swindon -- and overall, a good performance," he said.

"Our football really evolved in the second half, we created lots of chances again and in the end, generally, we have to be pleased.

"We have to talk about the killer instinct in the box to finish the game, that's important, but the goalkeepers have been excellent against us, so we have to give them credit as well.

"The players haven't stopped training and they have been excellent in their work. Now we go up a level in opposition in Hong Kong and that gives them extra motivation. At the moment, I'm extremely happy with how it's going."