Beckham is recording a commercial for Haig Club, a new whisky he is launching with Diageo and Simon Fuller, at 99 Hanover Street.
The former Real Madrid and Manchester United footballer announced that he had joined forces with Diageo to launch a new single grain Scotch whisky last month.
Herald and Times photographer Gordon Terris said: "He's here to film a commercial for Diageo.
"They've painted out the pub sign and put curtains up to cover the frontage.
"He arrived in a Range Rover just after 9am and he's set to be here all day."
Beckham and Fuller will work alongside Diageo, helping to develop the brand, its strategy and positioning.
Beckham will also lead the promotion of a responsible drinking programme for Haig Club, which is at the heart of the brand.