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Usually it's half-naked girls in all the Super Bowl ads -- but this year, it's one very sexy man who's taking it off!

David Beckham's new commercial for his H&M underwear line was just released, showing the soccer stud wearing nothing more than his skivvies and a sly smile.

With the camera zooming in on all the right places, the tattooed 36-year-old shows off pieces from his line, including briefs ($12.95) and trunks ($14.95).

In a press release, Becks says "I'm excited about my bodywear ad featuring in this year's Super Bowl ... it's been a fantastic collaborative experience, and I'm very happy with the end result. Like every fan, I'm looking forward to Super Bowl Sunday."

Wife Victoria Beckham is one lucky lady.


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