Spanish sources have indicated the 27-year-old is considered surplus to requirements at the Nou Camp and Barcelona are trying drum up an auction.

Spurs, who are likely to make a whole raft of overseas signings during the summer, have been regularly linked with the 2006 Champions League winner, who last season was competing for a place in the side with Ronaldinho, Thierry Henry and Lionel Messi, among others.

There are also reports both Juande Ramos, the London side's Spanish manager, and Damien Comolli, their Italian sporting director, have had meetings with Eto'o's representatives - a claim firmly denied by Tottenham.

Spurs were close to signing Eto'o five years ago when he was with Real Mallorca but the move broke down over financial terms. Since then he has scored 77 goals in 108 games for Barcelona but is no longer an automatic selection.

A club source said: "The normal thing here is that when we sign a player we announce it but we don't comment at all on just speculation.

"A problem is that there is so much of it from so many sources that if fans keep reading this speculation they are in danger of being misled."

Spurs, who have also been linked with a move for relegated Real Zaragoza's strikers Diego Milito and Sergio Garcia, will not comment either on suggestions Crystal Palace midfielder John Bostock, 16, is to join them later this week for an initial £500,000 after passing a medical.

It is believed England Under-17 star Bostock, whose Palace contract is about to expire, is the subject of advanced negotiations between the two London clubs, which could result in Spurs paying up to £5million, linked to first-team appearances.

The matter could yet go to a Football Association transfer tribunal.