Microsoft Corp. (Nasdaq:MSFT), which is in the midst of a huge Vista promotion, will be sitting on the sidelines at the Super Bowl, according to Bloomberg News.

That's right, Microsoft won't be running any advertisements on a show that will attract about 90 millions of viewers. Yeah, I know it's expensive but what's $2.6 million for a 30-second spot for the world's largest software company. Well, apparently too much.

Microsoft's decision underscores the new reality of advertising, which is return on investment or ROI. Marketing departments have to justify whether their spending is going to give their company the most bang for their buck. That's lead to a shift of dollars away from traditional media to the Internet where companies can precisely measure the effectiveness of their spending.

Even so, Microsoft's decision is odd. The company told Bloomberg that it decided to advertise on "CSI" and the Academy Awards broadcast where "there is less competition." There's also less viewers.

CBS Corp. (NYSE:CBS) will make bucket loads of money from Sunday's game between the Chicago Bears and Indianapolis Colts and there are plenty of companies willing to pay big bucks to participate. Let's hope that unlike previous years the game won't be blowout.