The 32-year-old has penned a one-year deal at Stamford Bridge to become Jose Mourinho's sixth summer signing, with the club abandoning their pursuit of Wayne Rooney
Jose Mourinho has tracked Wayne Rooney for much of the summer, with two bids rejected, but has now moved for the 32-year-old after abandoning his pursuit of the Manchester United man.
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"I am very happy to be here but also anxious because I want to get playing as soon as possible," he told the club's official website.
"It wasn't a hard decision. I saw the qualities Chelsea have, and I was very happy with Jose Mourinho before, so when the opportunity came, I was very happy to take it."
Eto'o becomes Chelsea's second summer recruit from the Russia outfit after Willian's arrival on Wednesday for £31.7m, joining Cristian Cuevas, Andre Schurrle, Mark Schwarzer and Marco van Ginkel at Stamford Bridge.
Goal understands Eto'o's arrival at Chelsea is likely to herald the departure of Ba on a season-long loan. The Senegal striker has attracted strong interest from West Ham and Roma.