Eto'o was handed a three-match ban after he was caught on camera head-butting Chievo's Bostjan Cesar in the chest.
The Inter striker released a statement apologising to "all the protagonists of that match," but only did so after the ban and did not name Cesar.
It reminded many of the incident in the 2006 World Cup Final when Zidane head-butted Materazzi in the chest, albeit with considerably more force.
"There is a big difference between Eto'o and Zidane," pointed out Materazzi on Sky Sport Italia.
"Samuel apologised to everyone, Zidane didn't. In any case, I shook Zidane's hand and my conscience is clear."