David Beckham looks good in all states of undress.

Whether he's fully clothed or sporting nothing more than a pair of distractingly tight boxer-briefs, the retired soccer stud smolders in his latest ad campaign with H&M.

With his toned torso and tattoo-covered physique on full display, Beckham is killing it at 39 -- looking just as good now, if not better, than he did back in the day.

We're loving the scruffy look. Is this how Victoria Beckham sees him every morning? Is so, we're definitely jealous!

"These new pieces for my Bodywear range at H&M have a real energy about them," David said in a press release. "I genuinely enjoy the creative process with H&M and we have had fun this time playing with color and texture. I hope people like them as much as I do."

Oh, we do.

Which David do you prefer? The smooth pretty boy from 2004 (left) ... or the scruffy, totally tatted-up guy we have today (right)?

See even more of David's H&M pics (yes, there are more!) in the gallery above. Plus, check out some of the hottest soccer players around!

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