The Sun claims the club has made contact with his agent Claudio Vigorelli as they search desperately for Andy Carroll cover.
The report says that Eto’o is already holding talks with Queens Park Rangers and Juventus but that a ‘pal’ of the player believes the Hammers offer is interesting.
He is claimed to have said: “They have recently signed Enner Valencia and Samuel would be interesting in pairing up with him.”
And they quote a Hammers insider as saying the club has been in touch with Eto’o saying: “With Andy out for a while he would give us proven firepower.”