The 33-year old Cameroonian has penned a two-year deal with the Toffees, arriving on a free transfer following his release from Chelsea earlier this summer.
"I am very happy to be here, I am looking forward greatly to putting on the blue shirt of Everton," Eto'o told the club's official website.
"I have been very impressed by the style of play Everton adopt. I could see straight away that at this club I will have the opportunity to play football.
"I had the chance to speak with the manager over the last few days and we agreed that this was what we would do.
"I was impressed with his enthusiasm but also by the knowledge of football that Roberto Martinez carries, his vision of football and how he reads football. I still think I can learn a great deal from him here."
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