The Partenopei lost star forward Edinson Cavani to Paris-Saint Germain this summer for €63 million, but have replaced him with the signing of forwards Gonzalo Higuain and Jose Callejon.
However, Napoli boss Rafael Benitez has confirmed he is looking to bring another attacker to the Stadio San Paolo and, amid confirmation that Anzhi are looking to shrink their budget, Eto'o's representative Claudio Vigorelli has said that the ex-Inter forward would relish a return to Serie A.
"It'd be a dream for him to wear the jersey of a glorious club like Napoli," he told Radio Kiss Kiss.
"However, so far they have not contacted us."
Rafael Benitez is preparing his team for a campaign in which they will compete in the Champions League and look to challenge Juventus at the top of Serie A, while fending off a number of improving squads who finished behind them last season.
Napoli begin the Serie A season at home to Bologna on August 25.