Eto'o has become disillusioned at Goodison Park, where the 33-year-old has been a bit-player in the shadow of £28million Romelu Lukaku.
Sampdoria are in advanced negotiations with the Cameroon veteran's agent, which should pave the way for a free transfer.
Eto'o has been far from a permanent fixture in Everton's starting 11, but then again, not many have with Martinez's emphasis on squad rotation.
He has netted three Premier League goals, with a single assist to boot – but is certainly not indispensable to the Toffees.
Roberto Martinez reveals Eto o may not leave Everton [AMBIENT]
The highlight of Eto's short Goodison Park residence has undoubtedly been his double against Burnley at Turf Moor.
A late equaliser against FC Krasnodar also helped Everton top their Europa League group with a game to spare.
Martinez may opt to dive into the loan market for a replacement, however the promising start made by Arouna Kone may afford the Spaniard the luxury of saving funds.
We use your sign-up to provide content in ways you've consented to and to improve our understanding of you. This may include adverts from us and 3rd parties based on our understanding. You can unsubscribe at any time. Read our Privacy Policy