The 39-year-old has not played since bringing the curtain down on his career at Paris Saint-Germain last May.
He has since announced plans to launch an MLS franchise in Miami, having previously played in the competition for LA Galaxy, and has now revealed he could be open to a playing return.
Speaking to the BBC, he said: "Now I go to watch a basketball game and, when you are watching athletes play at the top of their game, for me it gives me that itch again and I want to be back in the game, and I start thinking to myself: 'Could I play again? Could I go back? Could I come out of retirement and start playing again?"'
Any comeback would likely be with his own proposed franchise in Florida, and would be a further boost to the MLS after New York City confirmed Spain international David Villa as their first player this week.
Brazilian duo Robinho and Kaka have also been linked with a move to another expansion franchise - Orlando City.
Beckham won silverware in four different countries during his career, winning 115 caps for his country.
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