Bale is reportedly close to joining Madrid for a world-record fee that could exceed £90 million (Dh514.8m), with the Spanish giants having erected a stage at the Bernabeu in preparation for his presentation to the club's fans.
Due to injury, the 24-year-old Welsh forward has not played since a friendly appearance in mid-July, but Villas-Boas does not think he will be present to say goodbye to Tottenham's supporters during Sunday's home game at White Hart Lane with Swansea City.
"We have no rules or obligation for players not selected to be on the bench or in the stadium, so I don't expect Gareth to be seen at the club," Villas-Boas said.
Chelsea are thought to have hijacked Villas-Boas's bid to sign Brazilian playmaker Willian from Russian club Anzhi Makhachkala, but Tottenham are reportedly in talks with Italian club Roma over a move for the 21- year-old Argentine attacking midfielder Erik Lamela.
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