The retired footballer will show off his toned torso in a H&M Bodywear commercial that will be aired during the world-famous sporting event on 2 February.
It's one of the most coveted spots of the year, with retailers paying up to $4million to show their adverts during the break.
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The 30-second clip will reportedly see David scaling pipes on the side of a large building in London.
Last year, David was spotted filming an ad in London that saw him scale a rooftop, weaving between scaffolding and air vents on the roof of the Old Truman Brewery in Brick Lane, Shoreditch.
H&M later took to their Instagram account to share a few behind-the-scenes pics.
Victoria also shared an image from the shoot. "Run Forrest run" looking amazing for H & M x vb," she captioned the snap.
The sporting legend has been the face and body of the H&M line since 2012.
In February last year, he starred in a TV ad directed by Madonna's ex-husband Guy Ritchie where he ran through the streets of Los Angeles wearing just his boxer shorts and a pair of slippers.
The Super Bowl is the annual championship game of the National Football League and one of the most watched sporting events in the world with an estimated 90 million Americans.