David Beckham is one guy that looks gorgeous dressed up, dressed down ... or not dressed at all.

The 36-year-old sexy soccer stud is giving us a peek at his new underwear collection in H&M's "Game Day Ad." We've already caught a glimpse at the styles being offered in the David Beckham Bodywear collection, and the undies definitely pack a punch.

This is going to be one Super Bowl commercial that will benefit everyone! Let's play ball.