, Liverpool, Chelsea and Arsenal are also interested in the Cameroon international, but City are the front runners because money would prove no object.
Eto'o has suggested he would be open to the idea of playing in the Premier League, amid reports that he does not see eye to eye with Barca coach Pep Guardiola.
The 28-year-old, who will have a year to run on his current contract come the summer, has so far snubbed Barcelona's efforts to open talks about extending his deal.
Eto'o is top of the scoring charts this season with 23 goals, having worked hard to get back into the starting XI, but rumours that he will leave in six months time were fuelled when he refused to be photographed in a Barcelona shirt for a magazine interview, saying he did not want to be "one of those players who kisses the badge then leaves".
Meanwhile, manager Mark Hughes has both Richard Dunne and Shaun-Wright Phillips available again after suspension for City's Uefa Cup clash against FC Copenhagen in Denmark tomorrow.
Robinho (thigh) and Micah Richards (ankle) are both expected to recover from off injuries in time for this round of 32 first leg match.
However, Gelson Fernandes will remain at home to have further treatment on a tight hamstring.