Donald
I am not sure that I understand your question. Here are some aspects which may provide the answer that you need and if not then perhaps you can clarify your question a bit.
Cisco does support an access list that uses MAC addresses. So yes you can use MAC addresses in access lists. But this is not an IP access list. I do not know of a way to filter on both MAC address and IP address in the same access list. I am not clear how protocol EIGRP fits into your question.
Perhaps if you can tell us a bit more about what you are trying to understand we can give better answers.
HTH
Rick
HTH
Rick
