The Cameroon international says he has already dreamed of
scoring the winner at Stamford Bridge on Tuesday.
And he believes he will go on to lift the trophy for the third
time in his career if the Serie A champions overcome Carlo
Ancelotti's side.
Eto'o, who hoped the two clubs would meet in the final on May
22, scored the winner at Chelsea in February 2006 for his former
club Barcelona. The Spanish giants went on to win the tournament
against Arsenal in Paris.
He won it again last season, becoming only the second player to
score in two separate Champions League finals when he netted
against Manchester United in Rome.
His pedigree as a player for the big occasion stands up to the
greatest scrutiny. And he insists the pressure of having to score
could force some tension into Chelsea's performance.
"I always improve my own level when I play in a match of this
size and I have already dreamed of scoring the winning goal at
Stamford Bridge," he said.
"Chelsea are the favourites and the pressure is on them.
"Every minute that passes without a goal on Tuesday will add to
that pressure. They will feel the tension.
"That doesn't mean we will be defensive. That would be a grave
error.
"We will attack them from the start and if we win this game then
I believe we will go on to win the Champions League.
"I have told Didier Drogba that we will create big problems for
Chelsea and that they will have to produce their best performance
of the season to beat us.
"I was annoyed when I saw the draw because I hoped this match
would have been the final at the Bernabeu in May, but we don't fear
Chelsea.
"We need to repeat the level we showed in the San Siro over the
90 minutes.
"For either of these clubs to be knocked out at this stage of
the competition would be a major failure.
"The match is in our hands and if we stick to our usual style we
will not be eliminated."
Eto'o, 29, may have used his comments to divert attention from
Jose Mourinho's return to Stamford Bridge for the first time since
his controversial departure in September 2009.
But he has his own history at the stadium after he complained at
being subjected to racial abuse at the end of Barca's defeat there
in 2005.
The three-times African Player of the Year accused members of
Chelsea's ground staff of calling him a "monkey" after the 4-2 loss
against Mourinho's side.
Eto'o almost moved to Manchester City last summer but the club's
board pulled out of the deal when he demanded more money at the
latter stage of negotiations.
Manchester United also considered signing him but were put off
by his wage demands and what they saw as his dubious motives for
wanting to play in the Premier League.
Despite his uneasy relations with English clubs, he does not
feel in any awe of Chelsea's much-vaunted defenders, having got the
better of them more than once in the past.
"Chelsea may have a great international back line but I have
shown my own pedigree at the top level and I don't feel in any way
inferior to them," he said.
"One thing I will say is that their defenders know me well from
the times we played against each other when I was at Barcelona.
"This not is not a duel between Jose Mourinho and Carlo
Ancelotti or between Samuel Eto'o and Didier Drogba. It is between
Chelsea and Inter.
"Mourinho going back to Chelsea is a big thing for him but he is
very professional and will be prepared for the situation.
"I had the same thing when I went back to the Nou Camp during
the group stages earlier this season.
"I think this is a game where there will be goals - and we are
determined to prevail."