The 35-year-old L.A. Galaxy soccer player is suing Irma Nici and the tabloid's publishers for a hefty $25 million, TMZ reports.
Though In Touch claimed David cheated on wife Victoria Beckham with a $10,000-a-night hooker, the dad of three says that he has "never met Nici, let alone committed adultery with Nici or paid her for sex."
"Irma Nici's statements have caused me and my family great anguish and emotional distress, and have adversely affected both my personal and professional life," David wrote in the declaration.
In early October, when In Touch published the story -- which accused the athlete of having a threesome and unprotected sex -- David's rep told Us that the rumors were "completely untrue and totally ridiculous, as the magazine was clearly told before publication. Sadly we live in a world where a magazine can print lies and believe they can get away with it."
More on Wonderwall:
More from UsWeekly: