Former Chelsea striker Samuel Eto’o is poised to come out of retirement – with a third division club in Spain.

Eto’o hung up his boots last year after a spell with Qatar SC but could make a comeback with third division Spanish club Racing Murcia.

Murcia president Morris Pagniello said: “Right now I would say our chances of signing Samuel Eto’o are 50-50. We will know next week whether we can sign him, but we have drawn up a Plan B if it’s not possible.

“We have various investors in Mexico and the United Arab Emirates who could fund the deal. If we sign him, the coach is committed to picking him to play.”

Murcia hope to land Eto’o in time for their Copa del Rey clash with Primera Liga side Levante on December 16.