Eto’o has been linked witha move to Premier League side Manchester City in recent weeks.
“I can tell you for sure that there has not been any offer from any club,” Jose Maria Mesalles told setanta.com when asked about a bid from City.
He added: “Honestly, I would say that no player in the world would turn down the chance to play Premier League football.”
Eto’o’s contract with Barcelona is due to end in the summer of 2010.
