Eto'o says he's a big match player and will relish the atmosphere at Stamford Bridge.
The Cameroon ace told the News of the World: "I always improve my own level when I play a match of this size and I have already dreamed of scoring the winning goal at Stamford Bridge.
"Chelsea are the favourites and the pressure is on them. Every minute that passes without a goal on Tuesday will add to that pressure. They will feel the tension.
"That doesn't mean we will be defensive. That would be a grave error.
"We will attack them from the start and if we win this game then I believe we will go on to win the Champions League.
"I was annoyed when I saw the draw because I hoped this match would have been the final at the Bernabeu in May, but we don't fear Chelsea.
"We need to repeat the level we showed in the San Siro over the 90 minutes.
"For either of these clubs to be knocked out at this stage of the competition would be a major failure.
"The match is in our hands and if we stick to our usual style we will not be eliminated."