Spurs are believed to be monitoring Eto'o, who was jeered by Barca fans at the weekend for being suspended against Real Madrid in their previous match.
"The Premiership is a top league, so to play there will be fantastic and a good challenge," he told skysports.com.
Spurs are expected to be busy this summer and have already let goalkeeper Radek Cerny leave for QPR, while full-back Young-Pyo Lee is expected to join PSV Eindhoven.
"This is a point in my life that I need a change and I must make the best decision for myself," said Lee.
"The most important thing for me is to be happy and have fun playing on the pitch. It doesn't matter where I play."
Spurs may also listen to offers for Anthony Gardner, Benoit Assou-Ekotto, Paul Stalteri, Paul Robinson and Pascal Chimbonda.
They have already signed Luka Modric from Dinamo Zagreb and have been linked with Crystal Palace teenager John Bostock.
"I've been told he's going to sign for Tottenham but I'm not sure," said Palace boss Neil Warnock, who is due for talks with the player's father.