Beckham's five-year stay with the Los Angeles Galaxy comes to an end this weekend and it appears clubs across the world are queuing up to sign the former England captain.
Spurs tried to sign the 37-year-old on loan last year, and Defoe told Absolute Radio's Rock 'N' Roll Football: "He can come to Spurs if he wants - we'll have him here."
He went on: "He's a fantastic player and I think a credit to the game.
"If you talk about someone that's done everything in a game and to still want to play and still have another challenge and still want to achieve something, when you've achieved so much, I think that's a special person.
"He's someone that I look up to, a legend in the game."
Defoe is on the brink of surpassing Beckham's goal tally for England, with both on 17.
"Sorry Becks but I think I'll do it," he said. "One more goal.
"It would be nice, not because of overtaking people, but it's always nice to score goals for your country.
"It's something that I've always wanted to do and then, when you do it, it's the best thing in the world."