Beckham in the buff?
David Beckham is bringing star power to his Super Bowl commercial for his underwear line with discount retailer H&M H&M

It's the biggest sporting event of the year, but the Super Bowl is not just about football, it’s about seeing the newest commercials from some of the biggest brands on earth. But the mega-audience of millions watching the big game comes at a price. It is estimated that on average, a Super Bowl commercial costs $4 million for 30 seconds of air time.

Big brands often use celebrities to take their ads to the next level, and this year’s showdown is no exception: Confirmed already is Scarlet Johansson for SodaStream, Ben Kingsley for Jaguar and David Beckham for H&M. Despite his retirement from soccer, Beckham is still one of the hottest celebrities of our time, and according to Forbes, his Super Bowl commercial in 2012 ranked No. 1 in social media.

So what will Beckham be wearing for his H&M commercial?

Well nothing … if that's what you want. H&M has created two commercials and is letting the audience decide which one they want aired. In a teaser released on Thursday, we see Becks arrive at a photo shoot in his H&M underwear.

So for this commercial, it's either going to be covered or uncovered. And starting Monday, fans can vote on the brand's website for #covered or #uncovered. Let’s face it, sex does sell ... so I think it's fair to assume that most of us, including myself, will be voting for uncovered.

The Super Bowl will air on Fox, Feb. 2, from MetLife Stadium in New Jersey. Last year’s Super Bowl attracted 109 million viewers and social media gives viewers a chance to engage in the commercials and share their thoughts and reactions.

The game is not only one of the biggest sporting games of the year, but a chance to see just how far advertisers will go to shock and entertain.