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Poor Becks always has to deal with these cheating allegations...

Soccer stud David Beckham has already followed a $25 million lawsuit against prostitute Irma Nici and the publishers of In Touch Weekly for the original story AND filed a declaration under oath back in late December calling the allegations "false," but is now following up with a five-page court statement explaining in detail his side of the story.

Beckham again claims he has "never met Irma Nici, much less solicited an act of prostitution with her or with anyone else" and that this situation has caused "severe emotional distress including extended humiliation, embarrassment, anger and worry."

But while Nici says she slept with Posh's hubby in New York, Beckham shoots back that he was having a deep tissue massage at the hotel where the LA Galaxy team was staying:

    "As it is custom when I arrive at a hotel on a road trip before a match, a massage therapist came to my hotel room within a few hours after I checked in to give me a massage. I recall that the therapist did not leave my hotel room until the very early morning on Friday August 17. My security team was with me before, during and after the massage. After the therapist left, I went to sleep."


David and Victoria Beckham are currently expecting their fourth child.