i think super bowl commercial are so expensive because tghere so so many fans of the super bowl, that airring an commercial during that time would bring in large amount of viewers. the cost to air a commercial is based on the timing of the comercial, it cost more money to air a show during a commercial during a popular show then during a crappy show. Also its probally hard to pause a live tv show so therefore it would be harder to put a commercial, so companies may feel they can charge more for this special even commercials