The Cameroon striker, 26, has been linked to the Reds in recent weeks, with manager Rafael Benitez said to have placed him at the top of his summer shopping list.
Eto'o insists he is not aware of any approach being made by the Champions League finalists, but revealed his admiration for the club and its fans.
"The great thing about Liverpool is their team spirit - it is very strong," he told the Sunday Mirror.
"But, for me, it is their fans who win matches for Liverpool because they have so much power.
"They are fantastic. Any player would love to have those types of fans behind him.
"I have played at Anfield in the Champions League quarter-final so I know all about their fantastic supporters.
"It would be wonderful to have that kind of support as a Liverpool player but I really don't know what will happen in the next two years."
Eto'o believes he will still be at the Nou Camp next season, despite his much publicised falling out with manager Frank Rijkaard earlier this year.
He added: "I have not heard anything from Liverpool or anyone else. These things don't come through to me.
"I'm only thinking about next season and I will be here next season. But every year that passes things become a bit more difficult.
"English football has changed a lot for the better over the past few years. I've seen English teams playing matches which have been very exciting.
"I love the way the fans in England get behind their team. I respect their mentality.
"They are so positive in supporting their own team rather than, as happens in Spain, being against the opposition.
"That's the big difference between England and Spain."
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