It's a steal at $2.6 million

That's roughly what CBS is charging for a 30-second spot during the Super Bowl (though prices will vary quite a bit) and Rafi Mohammed, who runs Pricingforprofit.com, says it's well worth the money. Here's his reasoning: Roughly 90 million people will be watching all or part of the game, and of those, 60 million will watch the commercials. Reaching 60 million people with a banner ad on a major Web portal would cost $2.1 million alone. So what would you rather have - some foregettable banner ad or a slickly produced commercial that folks will be talking about the next day (and which might show up on news and talk shows, not to mention Web sites)? Of course, the ad doesn't just cost $2.6 million - creating and producing the thing can run as high as $1 million, and there are some clunkers that get trashed in the media onslaught. But hey, isn't any publicity good publicity?