Tottenham have done best business, says Villas-Boas
Spurs recruited heavily in the window, bringing in seven senior players including Spain international striker Roberto Soldado from Valencia and Argentine winger Erik Lamela from Roma.
London rivals Arsenal moved to sign Germany international Ozil from Real Madrid on deadline day in a deal believed to be worth £42.5 million.
Ozil's capture has been billed as one of the best signings of the transfer window, but Villas-Boas, who saw Gareth Bale leave for Real Madrid in a world-record move, believes it is Tottenham whose recruitment drive is most deserving of praise.
"All of us have done good business in the transfer window, but Manchester City and us maybe a little bit more than Manchester United, Chelsea, Arsenal and Liverpool," Villas-Boas said.
"We are happy with what we have done in the transfer window, extremely happy.
"Arsenal did a great last-minute coup with Ozil but they will be as competitive as they were before."
However, the Portuguese was quick to stress that Arsenal paid a hefty price to take the 24-year-old to the Emirates Stadium.
"He is a wonderful, gifted footballer and in the end Arsenal paid heavily for a player of that dimension," Villas-Boas added.
"It's a €50 million transfer for a number 10 that nobody has any doubt over his ability. They have lots of players for that position also but they have become even stronger with Ozil."
Despite the loss of last season's talisman Bale, Villas-Boas is confident that his side have the ability to qualify for the UEFA Champions League.
"This is a squad with great potential which has the ability to achieve our objectives that we couldn't last season," he explained.
"What we have improved on from last season is the individual quality we have on board and all the players are striving with big motivation to achieve it (Champions League football)."