Samuel Eto’o is poised to come out of retirement – with a THIRD DIVISION club in Spain.

The former Chelsea, Everton and Barcelona striker hung up his boots last year after a spell with Qatar SC. Eto’o, 39, cheated death last week when involved in a car smash in his native Cameroon.

Spanish Tercera Division outfit Racing Murcia have now opened talks with the former Real Madrid, Mallorca and Inter Milan ace. The south-eastern club hopes its wealthy investors can tempt Eto’o to make a comeback.

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. They signed Paul Pogba’s older brother Mathias, 30, as a free agent in August.