Beckham, his wife Victoria and kids Brooklyn, Romeo, Cruz and Harper were at the "One and Only Reethi Rah" resort near the capital Male when the body was discovered floating near a jetty.
Police said the dead man, identified as a Sri Lankan national, was not a guest or an employee of the upmarket resort where Russian billionaire and owner of the Chelsea football club Roman Abramovich was also reportedly staying.
David and Victoria had visited the Maldives a year ago and stayed at the same resort, but that holiday had been dampened by incessant rain.
The Maldives is known for its secluded resorts with pristine beaches and privacy and have attracted nearly a million foreign holidaymakers last year.
Tourism has suffered setbacks in recent years due to political unrest following the resignation of former president Mohamed Nasheed in February 2012.
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