Alex Ferguson is also an admirer of the player, who scored the opening goal against Manchester United in Barcelona's 2-0 Champions League final victory in May.
Eto'o's relationship with Barcelona has deteriorated and in resulted in his rejection of a proposed contract extension - sent by text message.
Barcelona are also desperate to sell Eto'o and Valencia's David Villa is their first-choice replacement.
Eto'o's options are also limited as AC Milan have signed Brazil striker Luis Fabiano from Sevilla while Inter Milan and Chelsea have also stopped showing interest for the player.