According to El Mundo Deportivo, the Ivorian hit-man is high on the list of targets drawn up by Barcelona's new manager, Josep Guardiola.
The Spanish paper claims that Barcelona have already held talks with the player, offering him a two-year contract plus an option for a further season, an offer Drogba allegedly turned down as he demands a deal valid for three years.
Drogba has been increasingly vocal about his wish to leave Stamford Bridge and take on a new challenge following the departure of Jose Mourinho.
It is further reported that Barcelona will include Eto'o in the deal for Drogba.