The most-watched sporting event in the United States, the Super Bowl, is expected to draw record viewership during this year's game.  And with the championship around the corner, could some public companies be poised for large business?

In 2009, the Super Bowl XLIII match-up between the Pittsburgh Steelers and the Arizona Cardinals was the highest rated Super Bowl in history, attracting 98.7M viewers and setting a new record for the seventh consecutive year, according to Nielsen's ratings. 

This year's event between the Indianapolis Colts and New Orleans Saints may not be any different.  Historically, nine of the twenty most watched television shows in the United States include a Super Bowl game. 

>>> Read about Super Bowl Market Indicators Here

CBS Corp. announced on Monday this week that advertising spots for the NFL's Super Bowl game sold out, with some 30-second spots topping $3 million.  

The high price tag paid by advertisers may be well worth the cost for some companies seeking to reach large audiences, considering that a recent survey conducted by Nielsen found that the majority of Super Bowl viewers (51%) tuned in to watch the commercials aired during the game rather than the action on the field.

One company seeking to capitalize on this notion is Anheuser-Busch InBev, a beer-maker with a portfolio of brands such as Budweiser, Stella Artoise, Beck's, among others, will be 2010's biggest advertiser, having purchased 5 minutes worth of promotion time.   

However, not every company seems as eager to take part in this year's event.  Pepsi Co.

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[PEP  Loading...      ()   ], the world's second biggest soft-drink maker, announced last month that it will shift its ad dollars for its line of beverages to marketing efforts mostly online.  Pepsi Co. advertised in the Super Bowl every year since 1987. Frito-lay, a division of parent company Pepsi, will have an ad for its Doritos brand. 

Nevertheless, the biggest advertising event of the year will help participating companies increase their brand exposure and recognition, which could ultimately translate into greater sales.  The list below includes some of the major public companies that will take part in the Super Bowl XLIV. 

• Anheuser-Busch InBev [BUD  Loading...      ()   ]
• Coca-Cola [KO  Loading...      ()   ]
• Denny’s [DENN  Loading...      ()   ]
• Diamond Foods [DMND  Loading...      ()   ]
• E-Trade [ETFC  Loading...      ()   ]
• Electronic Arts [ERTS  Loading...      ()   ]
• General Electric* [GE  Loading...      ()   ]
• Honda [HMC  Loading...      ()   ]
• Intel [INTC  Loading...      ()   ]
• Monster Worldwide [MWW  Loading...      ()   ]
• Motorola [MOT  Loading...      ()   ]
• Papa Johns [PZZA  Loading...      ()   ]
• Uniliver [UL  Loading...      ()   ]
• Viacom [VIA  Loading...      ()   ]
• Walt Disney [DIS  Loading...      ()   ]
• YUM! Brands [YUM  Loading...      ()   ]

*General Electric is the parent company of NBC Universal/CNBC