The 33-year-old Cameroon striker recently referred to Mourinho as a "fool" for joking he was 35 earlier this season, and Eto'o severed ties with Chelsea once and for all with yet another dig.
"Contrary to what a puppet says about my age, I am still physically fit," Eto'o said. "At 33, I feel real good. I have proven that I could do better than youths."
Mourinho was caught on camera making unguarded comments suggesting Eto'o was older than his official age in March.
Eto'o, who scored 12 times for Chelsea this season, celebrated his goal against Tottenham by acting like a geriatric and repeated his aim is to continue playing at the top level in Europe.
"And I wish to also say that I am not going to the United States or to the Middle East," said Eto'o, who is out of contract at Chelsea following a season-long deal after leaving Anzhi Makhachkala.