The Cameroon international is back on the market after Anzhi decided to sell their top stars when their main investor pulled out.
He has been heavily linked with Chelsea and a reunion with Jose Mourinho, but his representative explained the problems.
“Chelsea have a clear club policy of not signing players over 30,” Claudio Vigorelli told Il Giornale.
“I spoke to Jose, who was willing to give Samuel a one-year contract, but Chelsea are waiting for Wayne Rooney. Mourinho only has him in mind and is waiting for the situation with Manchester United to find a breakthrough.”
This puts Inter in pole position for a return to the club where Eto’o won the Treble only three years ago.
“Samuel wants to come back to the football that matters. He believed in Anzhi’s project, then one day the owner turned around and said ‘it’s over.’
“There is a terrible recession around now and it’s not just a question of lowering his wages. It’s hard to find a club willing to give €8m or even €5m per season.
“Inter too are down to the bone. Eto’o would happily come back, but these are difficult times. We are talking about it.
“Football is entirely unpredictable, so if Inter win against Genoa tomorrow then they might forget Eto’o. If they lose, the scenario changes completely.
“What I can guarantee is that Inter and Massimo Moratti remain in his heart.”
Vigorelli also admitted to talks with Roma, but described his conversation with director of sport Walter Sabatini as “more of an informal chat. Napoli also came forward.”