Samuel Eto'o set to leave Everton after Roberto Martinez confirms bids

Everton manager Roberto Martinez has confirmed two clubs - believed to be Sampdoria and Inter Milan - have made bids to sign striker Samuel Eto'o.

Eto'o was left out of the matchday squad for Tuesday's FA Cup defeat against West Ham after news of the bids broke, though Martinez also suggested his departure was not certain.

A move to the MLS was also touted, though wage demands would likely be a stumbling block as well as the striker's apparent desire to return to Italy.

Speaking after the West Ham game, Martinez said:

"A couple of clubs contacted us in the last 12 hours so I decided to leave him out,"

"We will see what is best for him and us over the next few days."

A move to Sampdoria seems most likely, with reports claiming the club's representatives were flying out to England on Wednesday to tie up the deal.

Everton would receive a nominal fee for the 33-year-old, with some journalists suggesting in the region of £1.5million.

It would be a disappointingly brief spell at Goodison Park for Eto'o, who caused much excitement when he joined on a free transfer in the summer.

He scored four goals in his first nine appearances but has yet to score since October, struggling for regular starts and often being played out of position.

His exit would also leave Everton light in the striker department, though it may also free up some wages in order to fund a loan move during the January transfer window.