Both Ibrahimovic (left) and Eto'o have been linked to the Premier League
Barcelona and Inter Milan have reached an agreement in principle to swap Inter striker Zlatan Ibrahimovic for Barca forward Samuel Eto'o, plus cash.
Reports suggest Barca will pay about £35m, plus 28-year-old Eto'o, in return for Ibrahimovic, 27.
In addition, Alex Hleb will spend a season on loan at the Italian club.
"The signing depends on Ibrahimovic, on Eto'o and all parties," said Barca president Joan Laporta, who is also keen to sign Valencia's David Villa.
On Friday Laporta stated: "David Villa as an option is not finished. We haven't discarded any possibilities."
Eto'o came close to agreeing a move to Manchester City before the Eastlands side ended their pursuit on 10 July.
The Cameroon international has scored more than 100 goals in five seasons at the Nou Camp but has been regularly linked with moves away from the club and is out of contract next summer.
Since signing for Inter from Juventus following the Turin side's demotion to Serie B in 2006, Ibrahimovic has become one of the most prized strikers in Europe.
The Swede was the top scorer in Serie A last season and has reportedly attracted attention from Real Madrid and Manchester United as well as European champions Barca.
He told Swedish newspaper Expressen: "There's a chance that I'll go to Barcelona if a concrete offer is made. In this case it would be interesting for me.
"It's up to Inter to decide what they want to do. I respect my contract. I do my job and am happy to be here."
Inter and Barcelona have done business once already this summer, with Brazilian left-back Maxwell moving to Spain in a £3.9m deal.
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