Everton boss Roberto Martinez admits Samuel Eto'o is likely to leave.

Martinez confirmed that the former Barcelona forward, who missed the Toffees' penalty shootout defeat at West Ham in the FA Cup on Tuesday, has been the subject of interest from two unnamed clubs.

"With Samuel, we have a really good relationship and we are looking at his situation," Martinez said in the wake of Everton's 9-8 shootout defeat at the Boleyn Ground where the match ended 2-2 after extra-time.

"We had a couple of clubs contact us in the last 12 hours so I decided it was better now to leave him out of the squad and allow us a different focus in the group.

"We will decide (in the) next few days the next step. He's been fantastic for us, we've got a really good relationship and we will see what's (the) next best step for both (parties)."