Anything that's tempting makes you excited or interested, like a tempting chocolate doughnut or a tempting offer to go to the movies instead of doing your chores.
An invitation or offer that intrigues you is tempting—even if it might ultimately be a bad idea. It's tempting to skip school and spend the afternoon at the beach, but it's wiser to avoid the temptation. People commonly describe food they feel is bad for them as tempting. This sense of something that's both harmful and attractive comes from the original meaning of tempt, "entice to evil or sin."