The 33-year-old, who joined Everton just five months ago after being released by Chelsea, has reportedly agreed an 18-month contract with Samp and is willing to reduce his wages by 40 per cent in order to return to Italy.
However, the former Barcelona star remains contracted with Everton until June 2016 and the Toffees want to find a replacement for him before any deal is concluded, according to Samp sporting director Carlo Osti.
Osti told Italia: “Our agreement with Eto’o has almost been finalised.
“He wants to join Sampdoria, those are his intentions.
“He is currently negotiating with Everton to resolve his contract with them.
“Everton are looking for a replacement.
“It might take a day more than expected, but we are moderately optimistic on Eto’o and hope he can arrive as soon as possible.
“I think Eto’o is a player of great character who can only help this group of mature players grow even more.”
Eto’o spent two seasons at Inter Milan and was a member of the 2010 treble-winning side that won the Serie A title, Coppa Italia and Champions League under Jose Mourinho.
Samp, coached by Sinisa Mihajlovic, are fourth in Serie A, level on 33 points with third-placed Napoli at the halfway stage of the season.