Beckham has showed his best form for Spanish giants Real Madrid in recent weeks.
Following England coach Steve McClaren’s U-turn, Beckham looks likely to start Friday’s friendly against Brazil followed by the Euro 2008 qualifier in Estonia.
Newcastle striker Michael Owen will also return to the squad in place of Manchester United striker Wayne Rooney, who is suspended for the Estonia game.
Full England squad to face Brazil and Estonia:
Goalkeepers: Robinson (Tottenham), Carson (Liverpool), Green (West Ham).
Defenders: P Neville (Everton), R Ferdinand (Man Utd), Terry (Chelsea), Bridge (Chelsea), Brown (Man Utd), Carragher (Liverpool), Dawson (Tottenham), King (Tottenham), Shorey (Reading).
Midfielders: Beckham (Real Madrid), Gerrard (Liverpool), Jenas (Tottenham), J Cole (Chelsea), Lennon (Tottenham), Bentley (Blackburn), Carrick (Man Utd), Lampard (Chelsea), Downing (Middlesbrough), Dyer (Newcastle).
Forwards: Crouch (Liverpool), Owen (Newcastle), Smith (Man Utd), Defoe (Tottenham).