The LA Galaxy star said he was a Manchester United fan and Everton was "too close to home" to consider.
Everton boss David Moyes wants Beckham on a short-term loan deal at Goodison Park.
But it turns out the 35-year-old is planning to spend the MLS close season in America.
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Meanwhile, Liverpool continue to be linked to every striker on the planet.
Today's subject is Colombian Teofilo Gutierrez, who currently plys his trade for Trabsonspor in Turkey.
The 25-year-old is valued at around £6 million.
Source: DSG
