Hello Fuad,

the answer is no because to build EIGRP adjacency you need to use physical interfaces to communicate with somebody else and the two devices have to share a common IP subnet.

on a multilayer switch you could use an SVI ip address as neighbor but there is a L2 link between the two devices

even if you use overlapping ip addresses

r1

int loop1

ip address 10.10.1.1 255.255.255.0

r2

int loop 2

ip address 10.10.1.2 255.255.255.0

the two ip addresses cannot communicate for each router other router's ip address is out its loopback and this defeats a successful communication between them.

if you use /32 ip addresses then the hellos should go trough another L3 link but:

they have TTL 1

The only exception is if there is a physical link and the interface has ip unnumbered loop1 this could be used

Hope to help

Giuseppe