The striker, who will turn out for Barca at Old Trafford in the second leg of their semi-final with Manchester United tonight, will also be looking for significantly more than the £60,000-a-week he is currently paid.
It has been reported that Spurs are also looking at Valencia striker David Villa, but they are facing competition from Spain's biggest clubs and Chelsea.
Ramos has been promised the funds to turn Tottenham into genuine challengers to the top four next season and has already secured the £15.8m signing of the much sought-after Croatia international Luka Modric.
The Spaniard knows getting an established player of Eto'o's proven quality will be tough, but hopes the impressive reputation he forged for himself while in charge of Sevilla could help him pull off a remarkable transfer coup.
