The Cameroon international was replaced shortly after scoring in his side's 6-0 Premier League win over Arsenal 10 days ago and missed Saturday's shock loss to Crystal Palace.
Eto'o was not included in the 19-man squad which travelled to Paris, with Fernando Torres likely to play in his absence.
Midfielder Nemanja Matic and winger Mohamed Salah are ineligible, after joining Chelsea in the January transfer window, and left back Ashley Cole remains out with knee ligament damage. The return leg in London is on April 8.
