The Cameroon international has been linked with a move to Arsenal following his departure from Chelsea and he has made it clear that he intends to remain in the Premier League next term.
But Toffees boss Roberto Martinez is hoping to take advantage of the free transfer market and loan market this summer, with Eto’o at the top of his wanted list.
Eto’o’s Chelsea career ended bitterly following Blues boss Jose Mourinho’s off field comments about the striker’s age, with the relationship between the pair evidently damaged during the final weeks of the season.
And Eto’o was reportedly hell bent on proving Mourinho wrong by moving to London rivals Arsenal in time for next season, although Gunners boss Arsene Wenger cannot promise him first team football.
And that could give Everton the advantage, with Martinez identifying Eto’o as Romelu Lukaku’s replacement at Goodison Park.