I want to help create the kind of clothes I would have wanted to wear when I was younger

David Beckham

M&S is striving to appeal to a younger audience, and netting the iconic midfielder's endorsement would be something of a coup.

The retailer recently introduced its Per Una range, by designer George Davies, in a bid to attract younger female shoppers.

M&S has not revealed why the deal is not yet signed, and how much they are paying Beckham.

Icon

"David Beckham is the perfect icon for this boyswear range," said Michele Jobling, managing director of the firm that designs and supplies childrenswear to M&S stores.

"Not only is he the number one sporting hero for all boys, but he is also a great style icon and role model. We are thrilled to have him on board."

M&S have seen sales recover in recent months

The new range of clothes is due to hit the shops in September.

"I want to help create the kind of clothes which I would have wanted to wear when I was younger," said Beckham.

M&S has seen the beginnings of a revival in its fortunes since a disastrous slump which saw its profits fall from �1bn a year to �481m for the year ending March 2001.

The retailer's shares were 2001's top performer on the FTSE 100 index of leading shares, gaining more than 90%.

Enjoying creativity

David Beckham is one of the best-known faces in world football, partly because of his marriage to pop star Victoria - also known as "Posh Spice".

He already has a number of big money advertising and endorsement deals.

Beckham has signed a �1m deal to promote sunglasses by the designers Police.

And he has a deal with Liverpool-based software company Rage to "star" in a number of games for the Sony PlayStation and Nintendo Game Boy.

"For some time now I have been enjoying the creative side of my commercial work and when M&S offered me the opportunity to actively assist in the design of clothing for youngsters, I was delighted," he said.