The Beckhams have said they are "sick and tired" of people trying to make money out of their family, after more claims linking the footballer to another woman.
The Sunday Mirror says it is sticking by its story
Real Madrid player David and his wife Victoria made the statement after the Sunday Mirror linked him to an Essex beauty therapist.
Dannielle Heath, 22, told the paper Beckham had seduced her.
The couple - who are expecting their third child in March - said the matter was in the hands of their lawyers.
"We are sick and tired of people trying to make money at the expense of our family," their statement said.
"It is even more distressing when we are expecting our third child soon. The allegations are completely and totally untrue."
Earlier this year Beckham's personal assistant Rebecca Loos, 26, alleged she had an affair with the England football captain.
The England captain said the claims were "ludicrous".
A Sunday Mirror spokeswoman said the paper was "100% confident" of its story.
The couple have two sons Brooklyn, five, and Romeo, two.