The ad, made by Cheil Worldwide, shows people all around the world waiting for Beckham to hit the drum to start the Olympic Games, and then using their Galaxy S III handsets to share footage of his shot.
Samsung's Olympic campaign is based around the theme of 'Everyone's Olympic Games' and the ad aims to remind people that they can be part of the Games, even if they do not have tickets, by sharing moments through their mobile.
Cheil UK came up for the creative concept for the spot, which was then adopted by Samsung globally and produced with Radke Film Group. The ad, which will be used in 26 countries, was adapted for the UK by Sweet Images.
At Cheil Worldwide, art direction and copywriting were by Dean Pinnington and Luke Ashton. Media planning and buying is by Starcom MediaVest Group and the ad first aired on TV on Friday evening (20 July).
Beckham, who helped with London's bid for the Games and was controversially left out of the Team GB football squad last month, previously starred in a Samsung ad where he used footballs to play a drum-version of 'Ode to Joy'.
Wain Choi, global executive creative director of Cheil Worldwide, said: "London 2012 is the first Olympics where television will no longer be the dominant medium. Our film shows how the new Galaxy S III opens up the games for everyone to enjoy, in a variety of different ways, thanks to the phone's multi functions.
"More than just a sports spot, we aim to show how, more than ever before, it's 'Everyone's Olympic Games'."