It is very tempting, but I will say no to another slice of cake. It's very tempting, but I'm too tired to go out tonight.

A: Would you like some ice cream? B: Oh, it's very tempting but I'm on a diet. A: Are you coming on the trip? It's going to be good. B: Yeah it's very tempting but it's a lot of cash. A: That one looks good. B: It is very tempting. Go on then. Let's get it.

+ Do you want another beer? - It is very tempting but I gotta get up early tomorrow. + We could have a last drink in my apartment. - It’s tempting but I don’t have sex in the first date. + But I was talking about a drink. How could you...?! - Yeah! Yeah! Whatever. When something is tempting you feel drawn to it. I hope it helps :)