The Cameroon international had been told he was not part of new coach Pep Guardiola's plans as wholesale changes are carried out at Barca following the Catalan club's second successive trophyless season.

However, it now seems that some good showings during the club's pre-season tour of Scotland may have led to a change of heart.

"Samuel's case is not irreversible, but will always be a technical and sporting decision," Laporta told a press conference on Monday.

"What is certain is that Eto'o has a contract with FC Barcelona and he is showing a good attitude during pre-season.

"This case needs to be looked at deeply. The physical, psychological and sporting recovery of the player will greatly determine the outcome of this case."

Laporta admitted Eto'o had received offers from other clubs, despite the fact that no decision on the player's future has yet been made.

"He's well coveted," Laporta said. "He is a player of reference in his position."

The Barcelona president, who gave the press conference to announce the arrival of three new directors on the club's board, also revealed the club intend to travel on their up-coming tour of the United States with Lionel Messi despite the fact he has been included in the Argentina squad for the Olympic Games.

Although FIFA rules state all players 23 and under must be released, the Catalan club are still hoping to prevent the 21-year-old from playing in Beijing.

Barca want Messi to be available for the preliminary round of the Champions League, set to be played on either August 12 or 13, but the Argentinian Football Association (AFA) are increasing the pressure on the Catalans.

FIFA expect a judge to deliver a verdict in the club-versus-country row surrounding call-ups for the Olympics on Tuesday.

Should the ruling go against the clubs, Messi would in theory be free to join his international team-mates in the Far East, although the Court of Arbitration for Sport would have the final say in the matter after Werder Bremen and Schalke filed official complaints after losing players to Olympic call-ups.

Laporta believes "the rules do not oblige us to release the player", and he announced Messi "will go on the USA tour".

He added: "We hope to find a mutually-agreed solution between FIFA and the AFA.

"The player wishes to defend the interests of FC Barcelona and the Argentinian national side. FC Barcelona are prepared to satisfy these two great desires."