The footballing icon is to become the magazine's first solo male cover star when he graces the front of its July issue.
In screenshots taken from a promotional video, Beckham stands shirtless by a pool with a towel stretched behind him and playfully throws punches at the camera.
Also featured in the trailer is a lingering shot of Beckham's crotch accompanied by the words "prepare yourself".
The LA Galaxy player declared last month that he was "honoured" to have the "really exciting" opportunity to be on Elle's cover.
Editor-in-chief Lorraine Candy said: "David Beckham is a national hero... He is an icon and Elle is known for featuring icons on its cover. This is a first for us on the newsstand and I believe he is loved by men and women alike.
"Anyway, who doesn't want to see a picture of one of the world's most handsome men on the front cover of a magazine? It will be a collector's issue."
Beckham's issue of Elle goes on sale May 30.
Readers who subscribe to the magazine by May 16 will receive a free Beckham scent, a limited edition cover and an exclusive video.