City and Barca already agreed a fee of 15 million Euros for the Cameroonian, who was offered £200 thousand as a weekly salary by the former.

However, Eto'o, whose contract at Nou Camp expires by the end of next season, refused to accept or reject the Citizens offer.

"We now feel the time is right to pursue other avenues and we have a clear and strategic transfer plan, which we continue to follow," City chairman Garry Cook said.

Barcelona were planning to sell Eto'o and invest in either Valencia's David Villa or Atletico Madrid striker Diego Forlan.

Eto'o earlier rejected a two-year contract extension at Barcelona.