The Sun reports that the 38-year-old former footballer will present Victoria with a diamond bracelet in Los Angeles on Thursday.
But the fashion designer's kids' presents won't be so lavish.
Sons Brooklyn, 15, Romeo, 11, and Cruz, nine, have bought mum a funny novelty card and with sister Harper, two, they will also give her a teddy bear with "40" on the front, plus a jokey mug.
Victoria has said she doesn't want a big bash, even telling her family not to fly out to the States see her. Instead she plans to hold a dinner party in London later in the month.
A family friend told the paper: "Vic doesn't want a big fuss. But she will be spoiled by David, and the kids have bought her some really funny presents.
"She's going to get a ribbing for hitting the big 4-0 but David and the boys will make sure she has a great day. David isn't far off 40 so he can't give Vic too much of a hard time."
Victoria will go horse riding on her birthday with friends including Desperate Housewives actress Eva Longoria, 39, before dining out with chef Gordon Ramsay and his wife Tana.