The 33-year-old penned a one-year contract with the Blues last summer, meaning that he will be a free agent at the end of the season if his deal is not extended.
Eto'o spent two years in Milan where he played under current boss Jose Mourinho and claimed the UEFA Champions League and Serie A title.
The striker, who has netted 10 goals in all competitions since joining Chelsea, refused to rule out the possibility of moving back to the San Siro despite a change in presidency since his time there.
"If (Massimo) Moratti calls me, why not?" he told Sky Sport Italy.
"I know that Inter has a new president (Erick Thohir) but Moratti is still there."
Eto'o netted the opener as Chelsea secured their place in the quarter-finals of the Champions League, beating Galatasaray 2-0 at Stamford Bridge to win 3-1 on aggregate.
The game marked the return of Didier Drogba, who left Chelsea in 2012 having scored 157 goals for the club, and Eto'o says that the Ivorian deserved the warm reception he got as the hosts cruised to victory.
"We made the match easy because we scored early," he said.
"I was very happy for Didier Drogba with the welcome of the fans as he achieved so many nice things here. I wish him the very best."
Asked who he would prefer to face in the last eight, Eto'o replied: "Barca, Real or PSG, even if I am Parisian, I will have to defend Chelsea colours and get through."
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