The 38-year-old will strip down to his underwear for the commercial, promoting his Bodywear range that he created with the clothing company.
"Having [the ad] at the Super Bowl, it's no bigger and better than that," the Daily Mail quotes Beckham as saying. "So, it's kind of daunting because obviously there are so many people watching it, but I'm excited to see what people think."
The ad has been filmed with two different endings, with only one being shown during the NFL event on February 2.
Fans have been given the chance to vote for their preferred ending online, and the winning ad will be picked for the Super Bowl coverage.