Eto'o is reported to have agreed an 18-month contract with the Serie A side and to be willing to reduce his wages by 40 per cent in order to return to Italy, but the 33-year-old has yet to reach an agreement to leave Goodison Park.
Samp had hoped to complete Eto'o's transfer earlier this month but now face competition after the New York Cosmos joined the race to sign the Cameroon forward, who is contracted at Everton until June 2016.
"I haven't been working in football for long and can say this is a strange working environment," Sampdoria president Massimo Ferrero told Sky Italia
"People say one thing and then do another.
"We went to London and then there was a turn of events because nobody can figure out who is in charge at Everton.
"But we are getting to a breakthrough
Eto'o is very eager to come and play at Sampdoria
"We are down to the last details
What are the chances of the move being completed? Let's be cautious and say 50 per cent."
Eto'o joined the Toffees just five months ago after being released by Chelsea and has scored four goals in 20 appearances.
The four-time African Footballer of the Year 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.
Sampdoria are looking to strengthen their attacking line after selling their top scorer Manolo Gabbiadini to Napoli earlier this month.
The Genoa outfit, coached by Sinisa Mihajlovic, is fourth in Serie A, level on 33 points with third-placed Napoli at the halfway stage of the season
Source : PA
Source: PA