The 35-year-old English player, who has three sons with wife of 11 years, former Spice Girl Victoria Beckham, has said that he has never even met call girl Irma Nici.
The 26-year-old vice girl told In Touch magazine that she had sex with Beckham in hotels in New York and London in August and September 2007. She also claimed to have had a threesome with another prostitute.
Beckham now plans to launch legal action against the magazine, reported Daily Mail online.
"The allegations that have been made are completely untrue and totally ridiculous, as the magazine was clearly told before publication. Sadly we live in a world where a magazine can print lies and believe they can get away with it," said a spokesman for the star.
David and Victoria are the most high profile couple in the world of sports and worth a whopping USD 200 million together.
The couple have gone through their share of ups and downs.
Their marriage was rocked by another scandal in 2004, when Rebecca Loos claimed to an affair with a footballer during his stint in Real Madrid.
The Beckhams are currently in Los Angeles and were the picture of a united couple as they watched their eldest son Brooklyn, 11, playing football on Sunday.
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