Spurs boss Juande Ramos has identified Eto'o as his primary target to lead their forward line next season and Levy is determined to do all he can to secure the services of the Cameroon striker.
The Evening Standard suggests that Levy will fly to Barcelona on Sunday to begin talks with the club over a £27million move, as he attempts to steal a march on Inter Milan, who are also interested in signing the twenty-seven year old.
Eto'o indicated in an interview with Sky Sports on Thursday that he would enjoy the challenge of proving himself in the Premier League, and Levy is hopeful that will be enough to tempt him to join Spurs, despite a lack of Champions League football.
Levy would be required to break the club's wage structure in order to finance the £100,000 a week that Eto'o would request, but seems willing to do so in order to sign one of the most highly-revered strikers in world football.
The push to sign Eto'o is surely an indication that Spurs have resigned themselves to losing Dimitar Berbatov over the summer, with the money raised from selling the Bulgarian to one of his potential suitors sure to help fund the move for Eto'o.
Tottenham have already completed the signing of Croatian playmaker Luka Modric and if they could add Eto'o to their squad it would be a further signal of intent ahead of a season in which they hope to break into the top four.
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