The move was mooted in Spanish press last week and has now re-emerged in England as well, with Eto'o being reported as Ramos' number one target to replace Berbatov, who is once again being linked with a move away from White Hart Lane.
The same saga took place last summer and indeed during the transfer window, but each time, despite hints of unrest, Berba chose to stay on with Spurs and has appeared to be happy playing for the club, particularly since their Carling Cup triumph in February.
However, many believe that persistent interest from European giants such as Barcelona, Real Madrid and Milan may see temptation get the better of the Bulgarian international, and as such Ramos is looking to acquire a replacement directly from the Berbatov deal itself.
This is where Eto'o comes in. Instead of taking the reported £25 million it will cost to purchase Berba, Ramos is eyeing the possibility of offering Barcelona something they need - a more physical presence up front - while in turn getting a world class striker in a similar age bracket.
However, the stumbling block may well be getting Eto'o not to just leave Barcelona, but leave Champions League football for at least one season in the UEFA Cup.
There were reports that the Cameroon international was unhappy with Barcelona's domestic woes and would seek an exit if things did not change, though he has since denied this and insisted his words were taken out of context.
Should the Eto'o deal not come to fruition, there have also been links emerging with Valencia's David Villa. The Spanish international is almost certain to leave the Mestalla this season after an embarrassing campaign that could not be salvaged by picking up the Copa del Rey, as they are just above the relegation zone in La Liga and went out of the Champions League in the group stages.
The former Zaragoza player will prove equally hard to get, though, as city rivals Chelsea have also reported interest in the player, as well as Spanish giants Real Madrid.
Having been plucked from Sevilla to guide Tottenham to similar levels of success - and beyond - Ramos knows that top class players garnering incredible transfer fees and wages will be necessary in order to break the top four, and has said so publicly himself on numerous occasions.
Spurs have of course just sealed the services of Dinamo Zagreb and Croatia's Luke Modric for a whopping £15.8 million, which will no doubt be only the first of many signings this summer.
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