Manchester United manager Sir Alex Ferguson has reportedly taken the first steps towards signing Samuel Eto'o for £27million this summer.

According to reports, Ferguson has identified the Barcelona striker as his number one transfer target as he begins his quest for three major signings in the close season.

It is understood Israeli agent Pini Zahavi, who has links in Barcelona, is behind the deal while Eto'o's friendship with Rio Ferdinand is also a factor in United's favour.

Only last week the United boss spoke of his desire to add more pace to his attack and the Cameroon international clearly fits the bill.

"Speed is important to us," said Ferguson as he talked about his plans for next season's title defence and Champions League challenge.

"At the moment that's what we're looking at. Whether we can get more speed."

Eto'o has been unsettled at the Catalan giants since his fall-out with coach Frank Rijkaard and Brazilian star Ronaldinho after he returned from four months out with a knee injury.

At the time he was accused of refusing to play and wounds between the trio have never fully healed.

In recent weeks however, Eto'o has let his football do most of the talking having scored 10 goals in his last 14 games and this kind of form has sparked interest from a host of European clubs.

AC Milan, Liverpool and Chelsea are also rumoured to be in the hunt for the three-time African Player of the Year but sources indicate he would prefer a move to Old Trafford.

Assuming Ferguson manages to also land Bayern Munich's Owen Hargreaves for £20million, United will have spent nearly all of their summer budget of £50m on just two players.