The advert, starring the man himself, will go out during the second quarter of next Sunday's Super Bowl which brings the NFL season to a climax.
To the soundtrack of The Animals' 'Don't Let Me Be Misunderstood', the commercial pans around Beckham's bare torso before finally zooming in on his briefs.
H&M is also promoting the launch with a huge ad on the corner of 8th Avenue and 34th Street in Manhattan.
The David Beckham Bodywear range will go on sale.
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