The 32-year-old joined Chelsea on a one-year deal last August and has scored six goals in 12 Premier League appearances - including a hat-trick against Manchester United - after taking time to settle in English football.
Mourinho views Eto'o as a key player and would like the Cameroon international to remain at Chelsea, although he admits that the former Barcelona forward will not be short of offers as he approaches the twilight of his glittering career.
When quizzed on whether Eto'o will be offered a new contract, Mourinho said: "It's not a similar situation with the boys who have history in Chelsea for a long time, so we cannot compare his situation with Frank (Lampard) and Ashley (Cole). We cannot compare because it is a different situation.
"But we can compare in the sense that he's very comfortable and we are very comfortable.
"He's the kind of guy that with his career he feels very free and comfortable to make decisions, just for himself.
"He decided to come here, play Premier League with Chelsea, (he had) never played in the Premier League.
"So Samuel is enjoying his career to the end, so at the end of the season we will see what he wants to do.
"Maybe he wants to go to Mallorca as he promised to his son, maybe he wants to stay with us, maybe he wants to go back to Italy and finish with Inter.
"Samuel doesn't need titles, doesn't need money, he just needs to enjoy his life.
"He's playing well and has a good understanding with our attacking players. His contribution to the quality of the team is very high. We're happy."
The Chelsea boss was speaking prior to Wednesday's Premier League clash with West Ham, a game that new signing Mohamed Salah will miss.
He added: "I think he will arrive maybe tomorrow (Wednesday) in England, but not to play."
Mourinho also ruled out the possibility of goalkeeper Thibaut Courtois making his loan move to Atletico Madrid permanent.
The Portuguese handed champagne out to journalists to celebrate his 51st birthday - which was on Sunday - at his pre-West Ham press conference, before toasting the progress being made by his side, who are third in the Premier League.
He said: "I think we have to drink champagne because we are improving a lot - the team, the players. So the prospect of champagne in the future is good.
"We're going into a good direction. We're playing well. The results are arriving as a consequence of the team playing very good football."
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