Eto'o is top Fergie target

The United boss has said he hopes to make three major signings to strengthen the new Premier League champions and Sportsmail understands the first steps have already been taken to sign Cameroon striker Eto'o, 26, for around £27million.

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Pini Zahavi, the Israeli super agent whose son Alex is a youth team striker at Barcelona, is being enlisted to try to complete the deal, while Eto'o's friendship with Rio Ferdinand — who interestingly is a client of Zahavi's — is also thought to be a factor in United's favour.

Only this week Ferguson talked of adding pace to his attack — and few are quicker than Eto'o.

"When you're building a team you need to think about balance," said Ferguson as he talked of his plans for a season he hopes will end with that elusive second European Cup.

"Speed is important to us. At the moment that's what we're looking at. Whether we can get more speed."

Eto'o has been unsettled at the Nou Camp since a fall-out with manager Frank Rijkaard and team-mate Ronaldinho in February.

The three-times African Player of the Year had just returned after missing four months with a knee injury when Rijkaard accused him publicly of refusing to play as a substitute against Santander.

Furious Eto'o said: "Telling a news conference I didn't want to play is the behaviour of a bad person."

Adding that he had not had time to warm up, he said: "I have always thought about the group first. That is what hurt me most."

When Ronaldinho suggested Eto'o was inconsiderate to team-mates, the Cameroon striker said: "If a team-mate says that you must think of the team, it's up to him to think of the team."

Competition for a striker who has scored 10 goals in his last 14 appearances for Barcelona is sure to be strong. Chelsea have also expressed an interest — as have AC Milan, Liverpool and Arsenal.

According to sources, Eto'o has already indicated that a move to Old Trafford would appeal to him.

If Ferguson is successful, he will have spent most of his £50m summer transfer budget on two players, with Bayern Munich likely to want £20m for their England midfielder Owen Hargreaves.

The Germans desperately need funds for a major overhaul of their faltering squad and supremo Franz Beckenbauer said: "We have to build a new team. It will come at a high price and we have to find ways of paying it."