Paris Saint-Germain are leading the race to sign David Beckham after Tottenham indicated they will not make a move for the LA Galaxy midfielder as they are unable to offer him regular playing time. Beckham refused to be drawn on his future after winning his first MLS title on Sunday but revealed he has "a lot of options" when his contract officially expires following the Galaxy's tour of Asia. Goal.com can reveal that Tottenham are not one of those options as they have pulled out of the running to sign the 36-year-old on a free transfer despite the player being keen on a switch to White Hart Lane after training with the club in January. Spurs manager Harry Redknapp feels he cannot promise the regular action Beckham wants ahead of the Olympics in London next summer. “Beckham trained brilliantly during the New Year but it's just not a deal that makes sense,” a Spurs source told Goal.com. “Harry and Daniel Levy would both like to do a deal but the fact is we have Aaron Lennon, Rafa Van der Vaart, Steven Pienaar and Niko Kranjcar who can all play that position.” It leaves PSG in pole position to land Beckham and the player's camp have held a series talks over a move to the French capital. Beckham has a close relationship with PSG director of football Leonardo from his two loan spells at AC Milan and has said he feels “honoured” to be wanted as the next addition to the club's “exciting” project. Although a move to Paris appears increasingly likely, the former Manchester United and Real Madrid man has not ruled out staying in Los Angeles, where his family have settled since he joined the club in 2007. The Galaxy have offered Beckham a one-year extension to his contract while Qatari-backed PSG have presented an 18-month deal to June 2013. As revealed by Goal.com last month, Beckham remains prepared to bide his time before making a final decision on his future as he also weighs up offers from the Middle East and Brazil. "I might talk in past tense [about the Galaxy] but it doesn't mean I won't be back," Beckham told reporters after the MLS Cup triumph on Sunday. "There are a lot of options, but at the moment I am a Galaxy player. I've been a Galaxy player for the past five years. "Whether I stay or not, I've had an amazing five years." QPR owner Tony Fernandes had revealed his interest in bringing Beckham back to the Premier League, but the club have since conceded they will not be able to attract the iconic midfielder to west London. One of the key factors as Beckham signs the last contract of his glittering career is his dream of playing for Great Britain at the Olympics next summer.

 Beckham feels it is vital to play in a European league at some stage this season to fulfill his ambition at London 2012. Even if he decides to sign a new contract with the Galaxy, he is expected to insist on a loan move to Europe in January. Beckham believes he still has something to offer at the highest level and, wherever he moves, he will ask for reassurances that he will get regular first-team football. Sporting and family considerations will determine his decision rather than financial offers.