As you can see from the close up, the image is a copy of his favourite photo of his wife - a Brigitte Bardot-inspired shot - she did for Pop magazine four years ago.
The £2,500 image is Beckham's 11th tattoo by his personal tattooist Lou Malloy.
and here's the picture of victoria that apparently inspired it. warning: slight nipple protrusion. perhaps NSFW if you're a nun?