So, on Friday I took a look at the potential of some Super Bowl advertisements, which leaves today to digest the commercials and say who we thought had the best commercial.

First things first, congratulations New Orleans -- what a win. Second of all, I need to make an editorial comment before I reveal my thoughts on the best commercial: what's up with all the guys in their underwear? I saw enough tighty whities in the span of two minutes during the first half to last the rest of my life. I know one thing, I am not going to go to CareerBuilder.com or wear Dockers thanks to the visage of pasty white men in their underwear standing at the water cooler or singing about pants.

Who's ready for some football? The Super Bowl is this weekend, and you know what that means -- commercials that we will all be talking about on Monday morning. In fact, we all know someone who says they watch the game for the commercials.

CBS announced earlier this week that it sold out all the in-game spots, but a few pre- and post-game spots remained. How much money did this make for CBS (CBS)? Roughly $200 million, and that is a low-end estimate. We all know why advertisers flock to the Super Bowl, as more than 98.7 million viewers tuned in last year. No matter who is in the Super Bowl, people watch the game and the commercials -- and eventually they may buy the products from the ads.

I was surprised to read that PepsiCo, Inc. (PEP) isn't going to utilize the Super Bowl for advertising purposes. According to this item over at BNET.com, the soda giant will not air commercials for its beverages during the popular annual event.

It's interesting because both PepsiCo and Coca-Cola (KO) thrive on one thing: effective marketing. Sure, you might be a fan of soft drinks and think they sell themselves, but they really don't. Every year, each company's management team must make important decisions concerning how much to spend on ads, whether or not a particular campaign is working, which celebrity should be approached next to become a sponsor, etc.

I didn't watch much of the Super Bowl, but my husband called me in to watch the GoDaddy ads; I have several domains registered through the company, and they were ... memorable. It was of little surprise that, as soon as I reacted in horror to the courtroom advertisement in which a woman, with obvious breast enhancements, shows the court a little too much of her cleavage, I started seeing the "tweets" from dozens of the people I follow on Twitter. Those who weren't already divested of GoDaddy claimed outrage, and began to wonder if they should pull their domains.

This morning, I watched in amazement as "#nodaddy" became a trending topic on Twitter. Not only were both men and women in equal numbers angry about the misogynistic ad, but people were actually changing their domain registrar; a difficult process that can take hours of waiting on hold. A list of GoDaddy alternatives was making the rounds; no one at all was suggesting they'd buy a domain from the company because of salacious excitement.

Naturally, the Twitter audience is likely already familiar with the company, so the simple name recognition play the company continues to chase wouldn't work with the million-strong "niche." But perhaps this niche is also the sort which registers domain names in enough quantities to affect the company's sales; in my opinion, it was an attention-getter that went so far over the edge, sales are now hurtling toward a chasm. (Here is a chart of gains and losses in top domain companies; tomorrow's figures will be telling, but for now, losses nearly equal gains, whereas they are usually about half.) Whether or not GoDaddy survives the firestorm of negative opinion, one thing is certain: we now know where the line is. Also, women both watch football, and register domain names, and future ad companies might do well to remember this.

We may need to have a talk with Bank of America (NYSE: BAC) ... a talk about tact and smart spending. Remember last week? You know, when President Obama lowered the hammer of shame on banks that were wasting their money? Perhaps BAC doesn't.

I was going to avoid writing about the Super Bowl today (mainly because I am a Cincinnati Bengals fan that hates the Steelers), but I found a story questioning the thought process of BAC and its sponsorship of the NFL Experience. This traveling exhibit has been a mainstay at the past 18 Super Bowls and it features sports games and interactive entertainment stretched over 850,000 square feet.

Was yesterday's Super Bowl "super" for General Electric Co. (NYSE: GE)? While it is no doubt prestigious to broadcast the NFL championship, I wonder whether it's as great as it seems for the company's bottom line.

GE's NBC network trumpeted in a press release that it earned $206 million in advertising revenue from 32 different advertisers. It sold the last two of the spots the night before the game. I am skeptical about this figure for several reasons.

Any numbers publicized in connection with advertising should be taken with a grain of salt. Gross billings, which often gets publicized, is a bogus number because it includes stuff that agencies charge their clients such as postage. The revenue figures publicized by NBC can be fudged in many ways. Remember, this is advertising.

Since most of the Pittsburgh and Arizona fans who are going to the game will drive -- Pittsburgh fans in their SUVs, Arizona fans in their RVs, avoiding tolls the whole way -- take a look at shorting travel sites.

Think about it.

My guess is that when you need to travel, you probably go to a travel site, find the flight, and then book it on the airline's sites because it's easier and cheaper to change your flight than it is with an online travel service.

Furthermore, not that many people are flying.

Take a look at shorting Expedia (NASDAQ: EXPE). It's a great site -- I use it all the time. But if you want to make money on the stock, short it.

Michael Shulman is a contributor to OptionsZone.com.

When shares of Denny's Corp. (NASDAQ: DENN) are trading at half the price of a Grand Slam Breakfast, yet it was one of the companies willing to drop big bucks on a Super Bowl ad, I gotta jump in my car and get down to Denny's to see what's gone wrong.

Problem is, nothing has gone wrong. They are just as crowded as ever, especially during this recession.

They represent a full sit-down meal destination at fast-food prices. And the portions are big.

The company has totally restructured, selling off franchises and keeping all the best locations for its own portfolio -- and the results are pouring in.

On Jan. 15, the company said it expects to meet or exceed its previous guidance for full-year 2008, thanks to the success of the Franchise Growth Initiative (FGI) and other cost-saving actions that protect margins and cash flow.

With the stock trading around $1.50 per share, it's time to consider whether Denny's is some low-hanging fruit ready for the picking.

Bryan Perry is a contributor to OptionsZone.com.

NBCU, the entertainment division of General Electric (NYSE: GE), is one of the units that Wall Street wants the conglomerate to dump. Maybe shareholders would be better off if it hangs around.

Some analysts thought GE would sell NBCU after it had gotten a big profit from its rights to the Olympics in Beijing. TV advertising is being hurt by the economy. But, the network has delivered again with record sales for the Super Bowl. According to the AP, "NBC said on the eve of Sunday's Super Bowl that it has sold the last two of the 67 advertising spots for the game, pushing total ad revenue for the event to a record $206 million."

One billion people will be watching the Super Bowl, but 5.7 billion others couldn't care less. In the United States, we love football -- the rest of the world, loves futbol (soccer).

Grupo Televisa SA (NYSE: TV) produces television channels that reach subscribers in 60 countries throughout Latin America, the United States (via Univision), Canada, Europe and Asia Pacific.

This company won't be blinded by the Super Bowl hype.

Last year, TV yanked NFL games, including the Super Bowl, off the air in Mexico for the whole season after a 35-year run because they felt they were overpaying for the broadcast rights. The NFL felt the Latin heat and entered into new deal terms for the season that began in September 2008.

TV has shown steady revenue and earnings growth during the past several years and is expected to keep growing through 2010. With its advantageous market position and growth characteristics, it is trading at a P/E of about 12.

Ay, caramba!

Nick Atkeson and Andrew Houghton are contributors to OptionsZone.com.

In an economy like this, is anyone going to the game?

Yes -- but Pittsburgh people will stay in their cars (hotels are too expensive), and the Arizona people will stay in foreclosed houses (so they should feel right at home).

Speaking of hotels -- short 'em.

I received an e-mail from the Mirage in Las Vegas to come out to watch the Super Bowl for $69 a night.

Last time I was there for the Super Bowl, maybe 15 years ago, it was about $400 a night.

The Mirage is owned by MGM Mirage (NYSE: MGM), which is hovering at a technical support price. Once it breaks through, look out.

I'm not traveling to Tampa or Las Vegas -- I'm staying at home for the big game. And I'm shorting MGM.

Michael Shulman is a contributor to OptionsZone.com.

You can't talk about the Steelers and the stock market without thinking about U.S. Steel (NYSE: X).

The company's headquarters pierces the Pittsburgh skyline like the Steelers' defense pierces opposing offensive lines.

The U.S. steel industry has been dramatically affected by the global economic slowdown, as demand for autos, buildings and other steel-based products has declined rapidly.

As a result, X is now trading at $30 after hitting a high of almost $200 in June 2008. That's an 85% decline in seven months.

But X has been trying to root out a bottom around $25 for the past three months, and the long-term potential for X is becoming more positive.

And, for what it's worth, X gained 25% in the three months following the Steelers' last Super Bowl victory.

Chris Johnson is a contributor to OptionsZone.com.

It's Super Bowl time.

This day of the year has almost reached holiday status where families and friends gather in front of big-screen TV to spend six hours watching a typically boring football game and stuffing themselves with nachos, wings and beer.

With all of the hoopla surrounding the event, this is a good time for investors to go for some Super Bowl profits.

Why? Looks like it's not just a pseudo-holiday -- it's a tradition:

Super Bowl ads have sold quickly and at record prices in spite of the economy, but some advertisers are wondering whether the commercials that are already in the can strike the right tone.

With the economy haven taken a turn for the worse, some companies are scrapping the ads they've already put together to create new ones that are more in tune with the economic hardships most Americans are facing. The New York Times reports that Hyundai is replacing a planned ad for the 2010 Hyundai Genesis coupe with one for a promotion that allows consumers to return their cars if they lose their jobs.

This post is part of our feature on Money Winners of 2008. See all 20.

Everybody likes an underdog, but especially me -- I'm a die-hard Cincinnati Bengals fan, after all. So, heading into the 2007 football season, I had quite a soft spot for New York Giants quarterback Eli Manning. His older brother, Peyton, had just led the Indianapolis Colts to a Super Bowl victory. Meanwhile, cranky New York sports fans were calling for Eli's head due to his rather spotty performance behind center. As far as Archie's boys go, it wasn't hard to pinpoint Eli as the underdog.

But, a funny thing happened on the way to the Super Bowl. The Giants nearly upset the undefeated New England Patriots in their last regular-season game, and then the Boys in Blue went on to score unexpected playoff victories against the Tampa Bay Buccaneers, the Dallas Cowboys, and the Green Bay Packers. Suddenly, Eli Manning was following in big brother Peyton's footsteps and preparing for a final showdown against the (still undefeated) Patriots in Super Bowl XLII.

Going into that fateful championship game, it's probably a safe bet to say that most of the football universe was rooting for the Giants. By this point in the season, the Patriots had embarrassed nearly every team in the NFL once or twice, and sports fans were thirsty for vengeance. As a result, the Eli Manning fan club swelled to proportions never before seen.