If you were to ask your mother where she’ll be watching game seven of the NBA finals, she might ask if you’re running a fever. But ask where she plans to watch the Super Bowl, and you’re more likely to hear: “We’ve been invited to watch the game at the Mahoney’s house.”

Nielsen estimated that 111 million people watched the 2011 Super Bowl. That topped the 106.5 million who watched the 2010 game. If the trend continues, and there is every reason to believe that it will, this year’s audience again will set a record.

Many viewers are not sports fans and will have no rooting interest in the game. Yet, they remain a captive audience. For many, it’s not the game that intrigues them, but those memorable (and sometimes forgettable) commercials. Despite a tough economy and an average cost of $3.5 million for 30 seconds, every spot was bought by the end of last year.

Working in the advertising industry, there is nothing more enjoyable than Super Bowl Sunday. The tendency of many people is to fast-forward through the ads. Or, in the case of my father-in-law, to hit the “mute” button as soon as the commercials come on the screen. But NOT on advertising’s Super Sunday. Viewers will be captivated by the creative offerings of Budweiser, Audi, VW, Nike, and many of the top brands. Most viewers will be watching the ads in anticipation of being amused or surprised in some way. And our industry will be front and center of many conversations for a solid four hours, as well as days to follow.

I will be watching each commercial and trying to estimate total production costs, determining what the key selling message was, and imagining how the commercials were presented, approved and produced. Many others in the advertising community will be watching in similar fashion. Those with commercials in the big game will be anxious to gauge the general response on social media. Brand CMOs will be sweating out the game waiting not for the winner of the Super Bowl, but for the winner of the USA Today ad tracker. And company CEOs will be watching and waiting to see if their investments effectively “moved the needle.”

The ads have been completed. The ad dollars have been invested. And the teams have been decided. For me and millions others, the Super Bowl commercials will be as interesting and exciting as the game itself. Let’s get ready for some football.