David, who has recently signed on loan for AC Milan, poses on white briefs while lying on his stomach on a bed.
His wife meanwhile is wearing a bra with white polka dots as she lies on the edge of the bed.
The picture is similar to a photo of the former Posh Spice in her underwear that was unveiled last week.
She posed for the sultry black and white shots as she is the new face of Emporio Armani Women’s Underwear range.
It is thought the latest smouldering image is part of a lucrative deal worth an estimated £32 million in total.
The couple are promoting underwear from the spring/summer collection.
David, 33, first signed a £20 million deal to become the global ambassador for the fashion house in 2007, and his wife, 34, followed with her own £12 million deal late last year.
Explaining his reasons for signing the former Spice Girl last week, Italian designer Giorgio Armani said: “I chose Victoria Beckham to launch our new global Emporio Armani Women’s Underwear campaign because she is a stylish and intriguing woman. Great underwear is alluring and provocative, and so I wanted to work with someone who would make a real impression. I’m sure Victoria’s presence will generate great excitement.”
Beckhams pose together for Armani
