The Manchester Evening News says Old Trafford boss Sir Alex Ferguson has put a new striker at the top of his summer transfer business.
The European and Premier League champions are set to face problems signing one of their favoured hitmen, Karim Benzema, as his club Lyon are attempting to price the 20-year-old out of the market.
United also have Dimitar Berbatov of Spurs and Klaas-Jan Huntelaar of Ajax - who scored against Romania for Holland last night - on their list of possibles.
However, the news that the way is clear for Eto'o to find a new home away from Catalonia will almost certainly mean he'll be placed in the 'interested' file as the Reds wait to make their big moves after Euro 2008.