Clemente, manager of club side Athletic Bilbao, criticised Eto'o for spitting at defender Unai Exposito during a league match.
Elsewhere, Iker Munian's late goal handed Athletic Bilbao a much-needed victory over Valencia while Levante and Getafe drew 0-0.
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In the Europa League Valencia, Athletic Bilbao, Atletico Madrid and Sporting Lisbon all make it through to the semi-finals.
They are six points clear of Athletic Bilbao , who moved to fourth after beating local rivals Real Sociedad 2-0.
Barcelona said that it hoped Ibrahimovic would be fit for the Spanish Supercup second leg against Athletic Bilbao on 23 August.
Athletic Bilbao move up to 14th after a 1-0 win against Osasuna.
While City faced high-class opponents in Napoli and Bayern, United crashed out to the combined might of Benfica, FC Basel and Athletic Bilbao.
Fernando Llorente, an old-school battering ram of a center forward, has been embroiled in a contractual dispute all season long with Athletic Bilbao.
The 29-year-old former Athletic Bilbao and Chelsea defender, a 10-time Spain international, could make his debut against his parent club Valencia on Saturday.
Malaga remain in fourth place after a 1-0 win over struggling Athletic Bilbao -- who have won only once in the last eight league games.
Brazil striker Fabiano squandered two golden second-half opportunities as Valladolid held on, meaning Valencia can move above Sevilla with victory away to Athletic Bilbao on Sunday.
Athletic Bilbao moved into second place on six points, coming from behind to beat Portugal's Nacional, who took the lead just before halftime through Ruben Micael.
Real Sociedad moved up to eighth with a 2-1 win at Zaragoza, while Barcelona's city rivals Espanyol eased relegation worries with a 4-0 win at Athletic Bilbao.
BARCELONA, Spain (AP) Barcelona gave up a tying goal in the 90th minute, spoiling a great performance by Lionel Messi in a 2-2 draw with Athletic Bilbao.
The final though is between Athletic Bilbao and Atletico Madrid.
Villarreal won 2-1 at home to Malaga, Valladolid moved away from the relegation zone with a 4-0 win over visiting Deportivo La Coruna and Getafe beat Athletic Bilbao 2-0.
Despite being only 23, Martinez has made 201 appearances for Athletic Bilbao and was a key member of the side that enjoyed a surprise run to the final of last season's Europa League.
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In the battle for European qualification, Athletic Bilbao kept themselves in the hunt with a 4-1 win over 10-man Tenerife, who had Jose Antonio Culebras sent off in the 17th minute for violent play.
Earlier, Osasuna moved four points clear of the relegation zone with a 1-0 win at home to eighth-placed Getafe, while Athletic Bilbao all but secured another year in the top flight with a 2-1 win over bottom club Mallorca.
In Group L, Spain's Athletic Bilbao were convincing 3-0 winners at home to Austria Vienna as Fernando Llorente scored a penalty and a spectacular volley within the first 25 minutes, then 16-year-old Iker Muniain capped the victory with a goal on the hour.
Reports in Spain say there may be further legal moves by clubs who want to play, with Marca newspaper reporting that six - Sevilla, Villarreal, Athletic Bilbao, Real Sociedad, Espanyol and Zaragoza - have asked a court in Madrid to order the games to go ahead.
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