David Beckham will confirm today his decision to leave Real Madrid in the summer by rejecting the club’s offer of a two-year contract extension.

The Times understands that the former England captain has also decided on the next stage of his career and will turn down the opportunity to return to the Premiership, instead moving to the United States, with Los Angeles Galaxy the most likely club he will join.

Beckham will inform Ramón Calderón, the Real president, of his desire to leave at a meeting at 1pm today, a decision that has been the source of speculation for months. After much consideration, the former England captain has resolved to reject an offer of a little more than £100,000 a week, which he believes has been made for mainly commercial reasons.

The 31-year-old feels that he has little future under Fabio Capello, the coach, and has decided that if he is not going to get regular matches, he would rather not be at the club. Of greater surprise is the fact that Beckham has decided on his next destination. The player’s advisers have been inundated with approaches from the Barclays Premiership and Coca-Cola Championship.

Portsmouth, Tottenham Hotspur and, more surprisingly, Sunderland have been in touch, but Beckham has decided against a return to England. After more than a decade at Manchester United, he has no wish to play for what he believes are lesser clubs.

An approach from Marseilles, with a view to Sven- Göran Eriksson taking charge in the South of France, has also been rejected as the allure of working with the former England head coach is not as strong as many thought. Beckham would consider a move to Italy and is waiting for offers, although Inter Milan have ruled themselves out.

Beckham believes he can change the perception of football in the US and a move there would appeal to his family. He could also be guaranteed to maintain his present wages after a relaxation of the salary cap.

LA Galaxy have made public their interest in signing Beckham, a move that would bring many advantages. Beckham’s academy shares its home with the Galaxy at the Home Depot Centre in Carson, California, while he has close ties with the Anschutz Entertainment Group, the club’s owner.

The timing of Beckham’s decision is a result of Real’s repeated attempts to force his hand, which came to a head yesterday on a day of claim and counter-claim. Having issued a one-week deadline earlier in the week, Predrag Mijatovic, the Real sporting director, went a step farther by appearing to suggest that Beckham’s contract would not be renewed, although such a notion was denied by all parties.

Whatever the truth of Mijatovic’s appearance on Italian television, it seems as if a parting of the ways will suit both parties. Asked by a Sky Italia interviewer if Beckham’s contract would be renewed, Mijatovic said: “No (pause). No. Beckham’s contract has not been renewed.”

With something appearing to have gone missing in translation, Mijatovic’s words were reported as “Beckham will leave us, we will not renew his contract”, leading to a series of denials. After initially denying that any interview had taken place, Real claimed that Mijatovic had been misquoted, which Beckham’s camp concurred with.

“I’ve spoken to Real Madrid about this and they say it is a confusion in the interview with Mijatovic,” Beckham’s spokesman said. “There is an offer on the table from Real Madrid and we will be meeting to discuss this in the next two days.”

Although Real’s offer has not formally been withdrawn, the mood music at the Bernabéu appears to have changed, with Capello keen to bring the disappointing galáctico era to an end. Such a feeling was compounded for the Spanish Cup, with Beckham one of six senior players left out of tonight’s last 16 first leg away to Real Betis.

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