Roberto Martínez is prepared to let Samuel Eto'o leave Everton during the January transfer window.

Eto'o was not included on Everton's squad on Tuesday with his place on the bench taken by the academy graduate Conor McAleny.

“A couple of clubs” had inquired about Eto’o prior to the game and did not rule out the prospect of the 33-year-old not playing for Everton again.

Inter Milan is interested while he's been offered to MLS clubs by Everton. A return to Italy is more likely given his wage demands.

Everton would command a nominal fee for the former Barcelona forward should he depart this month but Martínez’s willingness to let Eto’o go represents a sudden deterioration in the veteran’s standing at Goodison Park.