The Barcelona striker has told president Joan Laporta that he will be leaving the Nou Camp after Manchester City ended their interest in the striker.
United are ready to offer Eto’o a four-year deal worth £150,000-a-week, according to News of the World.
Agent Jose Maria Masalles said: “At 28 he wants to join a club which will give him another chance of winning trophies.
“It can’t be just about money. It has to be about the sporting project.”