Porn's Starr Sisters -- Here Are the Athletes We'd NEVER BANG

Sister porn stars Natasha and Natalia Starr would sleep with Derek Jeter, Cristiano Ronaldo and David Beckham ... but the list of sports stars they wouldn't sleep with ... IS HYSTERICAL.

Our (clearly excited) photog caught up with the Starr sisters today in NYC. The girls, who were also Penthouse Pets last year, perform in XXX videos together. Don't worry, they explain the logistics in this clip.

After going through the athletes they find hot ... they listed a few they're not down with and absoutely would NOT sleep with -- even though as they put it "they f*** a lot of ugly guys on film."