Etienne Eto'o, a 23-year-old Cameroonian forward, is set to play on loan at Mirandés for the season. He was not included in Iñigo Pérez's plans for a first-team spot at Rayo Vallecano and secured a position at a LaLiga Hypermotion club on the final day of the transfer window. Since he is no longer an under-23 player, Rayo was required to offer him one of the 25 first-team spots, which would have resulted in limited playing time for him. Etienne, the son of Barcelona legend Samuel Eto'o, made his LaLiga debut last season with Rayo Vallecano. He had an outstanding performance with Rayo's second team, scoring 30 goals that were crucial for their promotion to Segunda RFEF. His transfer to Mirandés ensures he will continue to receive valuable playing time rather than face a season with limited opportunities at Rayo. His contract with the Madrid-based club is valid until June 2027, and Transfermarkt estimates his current market value at €200k.