Eto'o, who has scored 11 goals this term, all of them at Stamford Bridge, suffered a hamstring injury early in the 6-0 defeat of Arsenal on March 22 and has not yet recovered. Demba Ba, the other striking option, has been used sparingly this term.
Left-back Ashley Cole (knee) continues to be absent as Chelsea, the 2012 European Cup winners, bid to bounce back from Saturday's loss at Crystal Palace which saw boss Jose Mourinho concede defeat in the Premier League title race.
Nemanja Matic and Mohamed Salah are ineligible having represented Benfica and Basle earlier in the competition, but Ramires is available despite his continuing domestic suspension for his sending off in the controversial loss at Aston Villa.
Goalkeeper Mark Schwarzer, Petr Cech's deputy, has travelled despite not being able to take his place on the bench at Selhurst Park due to illness.
Young Dutchman Nathan Ake has travelled with the squad.
Mourinho's first European match as Chelsea boss in his first spell was a 3-0 win at PSG in September 2004.
However, the mega-rich Parisiens are a different proposition now.
PSG are unbeaten in 28 European home matches, since Hapoel Tel-Aviv won 4-2 in the UEFA Cup group stage in November 2006.