The 33 year-old – who lists Barcelona, Inter Milan and Chelsea among his former employers – has fallen out of favour at Goodison Park after an initially promising start, and it looks increasingly likely that the Cameroonian will end his spell on Merseyside despite only signing in the summer.
Eto’o has been offered a two-and-a-half year deal at Sampdoria – who are currently fifth in Serie A – with the prospect of becoming a coach when he decides to call time on his playing career.
Eto’o still has a family home in Milan following his time at Inter and is keen on a return to Italy.
Roberto Martinez’s Everton side have struggled badly in the Premier League this season and go into their game against West Bromwich Albion at Goodison Park on Monday in 12th place in the league with 22 points.
Eto’o has made 14 league appearances for the Toffees this season, scoring 3 goals.
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