The 39-year-old has not played professionally since bringing the curtain down on his career at Paris Saint-Germain in May 2013.
He has since announced plans to launch a Major League Soccer franchise in Miami, having previously played in the competition for LA Galaxy, and has now revealed that he could be open to a playing return.
Beckham told the BBC: "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 then 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 MLS after New York City FC confirmed Spain international David Villa as their first player on Monday.
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.