The Mirror says Eto’o, 28, is one of the most sought-after strikers in Europe after failing to agree a new deal at the Nou Camp.
Barca believe offering him to Liverpool for unsettled Mascherano could help to smooth a deal. Reds boss Rafa Benitez insisted earlier this week that he wasn’t willing to sell his Argentine defensive midfielder to Barca “at any price” – even £50million.
But Mascherano’s agent, Walter Tamer, also spoke this week about Mascherano’s “dream” of playing for the Champions League winners.
And Barca are also well aware of Liverpool’s financial woes as well as their lack of depth in attack. Eto’o has just a year left on his current deal.