The three strikers have all enjoyed memorable years and they will go head-to-head for the honour of taking the continent's most prestigious player trophy.
Ivory Coast's Drogba claimed the award last year and is a two-time winner.
The 32-year-old won the Premier League title with Chelsea last season, finishing as the league's top scorer with 29 goals in 32 games.
Eto'o, who was Africa's player of the year in 2003, 2004 and 2005, won an Italian league, cup and Champions League treble with Inter Milan in 2010 and the Cameroon icon is expected to vie with Drogba for the gong.
The winner will be decided by a vote of the coaches or technical directors of the 53 countries that make up the Confederation of African Football on 20th December.