Victoria’s Secret defined Sexy with the release of their 2007 “What is Sexy” List. The list was presented by Heidi Klum and Karolina Kurkova at a party in Las Vegas on April 20. The list was compiled by a team of Victoria’s Secret executives, designers and spokesmodels, including Klum and Kurkova.

The list includes movie stars, musicians and other celebrities. David Beckham, who has three sons with his wife, Victoria, was named as the sexiest dad. “I still think my husband (Seal) is the sexiest dad for our children, but (that’s) beside the point,” said Klum.

Jessica Alba was named sexiest actress, and Matthew McConaughey won the award for the sexiest beach body. “You know, he has his shirt off a lot lately,” joked Klum.

Victoria’s Secret started the tradition of their annual “What is Sexy” List in 2006. Last year’s list included celebs, actors, musicians and athletes such as Halle Berry, Adam Levine, Shakira and Maria Sharpova.

Here is the full 2007 Victoria’s Secret “What is Sexy?” List:

Sexiest Actress – Jessica Alba
Sexiest Actor – Eric Dane
Sexiest Beach Body – Matthew McConaughey
Sexiest Male Musician – Justin Timberlake
Sexiest Female Musician – Carrie Underwood
Sexiest Female Athlete – Danica Patrick
Sexiest Male Athlete – Derek Jeter
Sexiest Mom – Kate Hudson
Sexiest Dad – David Beckham
Sexiest Couple – Jay-Z and Beyonce
Sexiest Trendsetting Style – Sienna Miller
Sexiest Smile – Josh Duhamel
Sexiest Eyes – Adrian Grenier
Sexiest Legs – Cameron Diaz
Sexiest Lips – Jennifer Hudson
Sexiest Cast – Grey’s Anatomy
Sexiest City – Las Vegas

Some agree with the entire “What is Sexy” List, while others wonder what the Victoria’s Secret Execs were thinking! What do YOU think? Let us know by posting a comment below!