"He would be delighted to stay if they want him and we will study their offer if it is serious, but if they don't want him we will do all we can to help Samuel find a new club," Josep Maria Mesalles said this morning.
Mesalles revealed that he has not spoken to Manchester City, who have reportedly made a 25.5million euro offer for Eto'o and put to him a contract described by Barca president Joan Laporta as "stratospheric".
"We have not sat down to speak to them (City), but they have made Barcelona an offer," he said.
Mesalles said Eto'o had wanted to play in the Champions League next season, but that he would be happy to join Mark Hughes' side if he cannot reach an agreement to remain in Catalonia.
"In theory he wanted to play in the Champions League, but if Manchester City have an offer accepted, we would be delighted to go there," he said.