Kings of Europe and Spain Barcelona are targeting David Villa and Diego Forlan, as they continue to strengthen their squad from last season.
Club president Joan Laporta said on Friday that the club is still waiting for a response from Eto’o over a two-year contract extension at his current pay level.
But Premier League big spenders Manchester City have also made the Cameroon striker an offer, that could make him one of Europe’s highest paid players.
“It’s independent of whether Eto’o continues or not,” Laporta said.
“(We) have the intention of strengthening that position and there are players like Villa and Forlan who are very interesting for that spot.”
