The Reds are currently tying up a deal for Mario Balotelli, but Brendan Rodgers is not ready to end his striker business for the current window with the Italian.
Indeed it is understood that Eto’o will be running through checks with the Merseysiders, although they will be taking place outside of England and other reports indicate that talks are ongoing.
The 33-year-old will pen a one-year deal should he pass the medical to become Liverpool’s third forward addition of the summer, following Rickie Lambert and Balotelli.
Everton were also interested in the Cameroonian, yet the chance to work under Brendan Rodgers and play Champions League football swayed the veteran goal-getter.
The deal could also open the door for Fabio Borini to join Sunderland, with the Black Cats’ £14m offer still on the table.