Chelsea were reported to have made a world-record £50million bid for the Cameroon striker when the clubs met in the Champions League earlier this month.
Barcelona have stressed that Eto'o is strictly not for sale, and their attentions appear to be focused on strengthening their attacking options rather than letting players leave the Nou Camp, with president Joan Laporta looking to lure Arsenal's Thierry Henry.
Henry's arrival might put Eto'o's place in danger, but manager Rijkaard insists he does not want to lose his top scorer.
Rijkaard said: 'The club has no intention of selling as good a player as Eto'o. Eto'o is very happy at Barca and has said nothing to me about wanting to leave.
'Most of the players get along well because we have built up such a good atmosphere and that makes us confident that they aren't going to want to change to a different club.'
The transfer window opens in May and Chelsea chairman Bruce Buck admits planning is well under way at Stamford Bridge, with Michael Ballack definitely on Jose Mourinho's wish-list.
Buck said: 'We have been talking about transfers internally but without reaching any conclusions.
'We like to conduct our business confidentially, behind closed doors but Jose said in Germany that we were interested in Michael Ballack and that's a proper answer.
'That kind of information should come from Jose and it will over time.'
In addition to this a related story:
Jose Mourinho having talks with Bayern's Michael Ballack, Germany's best midfielder, in a move to Chelsea for an uknown amount after the season end. Ballack says he would not want to go to any club other than Chelsea where Mourinho offered Ballack a starting position.
Chelsea's line-up is going to be ridiculous next year, i honestly think they need to get rid of Drogba and lure in Henry, or as the article above stated, get Samuel Eto'o. If Henry does decide to move to Barcelona I an confident that Samuel will make his way to Chelsea.
