The Portuguese was caught making disparaging remarks about the Cameroon striker in February and the 33-year-old has now hit back, while insisting that he is still physically fit.
The 33-year-old Cameroon international, who scored 14 times during what is likely to be a single season at Stamford Bridge, broke his silence on the matter last week - branding Mourinho a “fool” - and is refusing to let the matter lie.
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Asked about the nature of his relationship with the Portuguese coach, Eto’o told Cafonline: "Contrary to what a puppet says about my age, I am still physically fit. At 33, I feel really good. I have proven that I can do better than the younger players.
"And I wish to also say that I am not going to the United States or to the Middle East. I will continue at the top level. I will continue to play the Champions League. My romance with this competition is far from over.
"I will not tell you where, but I will be at the top level. I am 33 and I have two World Cups to play. There are other players who went on until the age of 41 so there is no reason why I cannot continue."