Viewers Watch For Game, Commercials, Not Halftime Show

However, the debate remains as to what the main attraction really is on Super Bowl Sunday.

Just over 60-percent of the respondents in a recent AccessHollywood.com poll say the commercials are their favorite aspect of the event, while 21-percent are watching because they want to see the game.

But 66-percent of the single women answering a Zoosk.com poll say the game is what matters most to them, compared to 20-percent will be watching specifically for the ads.

Meanwhile, only 18-percent of the AccessHollywood respondents and just 14-percent of the Zoosk participants are primarily interested in the halftime show.

Madonna is providing the halftime entertainment at Super Bowl 46, which will feature the New England Patriots against the New York Giants.

Elton John, Jerry Seinfeld, Jay Leno, Motley Crue, David Beckham, and Matthew Broderick are some of the celebrities who'll be featured in commercials running during the game, which airs later today on NBC.