David Beckham
is back doing what he does best ... no, not playing soccer, but posing in sexy underwear ads!

The first promo shot from Beckham's upcoming underwear line at H&M was released today, showing the 36-year-old stripped down to his skivvies.

With that fit body and a growing collection of tattoos, Becks always looks good in next-to-nothing!

Of course, this isn't the first time David has taken it off to model, as both he and wife Victoria Beckham previously posed for provocative Armani ads.

Check out David's past modeling work, plus more sexy stars who've stripped for fashion!

David's line will be available around Valentine's Day.

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