The club confirmed they had given up hope of signing the Cameroon international on their website.

other avenues

Chief executive Garry Cook said: "Samuel Eto'o is undoubtedly a fine footballer but the circumstances surrounding him were such that the deal could not be completed.

"We now feel the time is right to pursue other avenues and we have a clear and strategic transfer plan, which we continue to follow."

City have already signed Roque Santa Cruz from Blackburn to bolster their forward line this summer, but have loaned out Brazilian Jo to Everton on a season-long loan.

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