Modric is struggling to force through a move to Real Madrid, with a difference in valuation between the two sides as Spurs seek to get £40 million for the playmaker.
“We have to move on, preparing the squad, thinking that the offer might arrive. If not, then we need to get him physically ready as quickly as possible,” Villas-Boas told The Times.
“We respect the mental state of the player and don’t want to affect the running of the squad (by him joining in). That is the most important thing.
“The individual is a good professional and is going through a difficult situation, but the club can do nothing about it.
“It is the second time he has had this situation. When he is mentally ready we will build him up physically. It is very difficult to do that to play the first game.”