Tottenham and QPR are ready to offer former Chelsea, Barcelona and Inter Milan striker another season of Premier League football, according to the Express.
Eto'o is a free agent after being released by Chelsea at the end of last season, with the former African Player of the Year being courted by a host of clubs across Europe, America and China.
New York, Orlando and the LA Galaxy are thought to be leading the way to bring the player to the MLS, while Besiktas and Roma have apparently already held talks with the 33-year old.
A potential problem that could scupper a deal for many of the clubs, are the massive wage demands that normally come attached with the African superstar.
Eto'o is thought the be looking for around £3 million per season, a far cry from the £17 million a year he was getting from Russian club, Anzhi Makhachkala, and a salary that will rule out a number of interested parties.
Roma have been working hard behind the scenes to bring Eto'o to the Stadio Olimpico, alongside the recently acquired Ashley Cole, a former team-mate at Chelsea.
Eto'o, alongside Cole, would provide Roma with plenty of much needed European experience after lifting the Champions League title on two occasions with Barcelona and once with Jose Mourinho during his time at Inter Milan.
The striker enjoyed a trophy-laden spell last time out in Italy after joining Inter Milan from Barcelona in 2009 for €46 million.
During his time at the San Siro, he won the treble of Serie A, Coppa Italia and Champions League in 2010, scoring 53 goals in 101 games, and it is thought a return to Italy is ultimately where the player wants to end up.
However Eto'o could be tempted into a second year in the Premier League with either QPR or Tottenham, with both clubs looking to bring the player in for at least a season.
QPR or Tottenham?
Harry Redknapp has just secured the services of former Manchester United and England defender Rio Ferdinand, on a one-year deal, and reports suggest that owner Tony Fernandez is ready to splash some of the cash he acquired from the sale of his Formula One Caterham team on the African's salary.
Tottenham need some firepower upfront following speculation that Premier League flop, Roberto Soldado, looks set to leave for Inter Milan for a cut-price £11 million, leaving Emmanuel Adebayor, who is currently struggling with Malaria, and Harry Kane as their only recognisable strikers.
It would be a major coup for either club if they were to land the player who brings plenty of experience and over 180 professional goals.