Football fans always find plenty to bet on when the Super Bowl draws near. This year's big daddy of football games is no exception.

Will the New York Giants win or the New England Patriots?

Will Eli Manning steal fan's hearts? Or will those prayers reportedly issued for Tom Brady -- thanks to an email request from his supermodel wife, Gisele Bundchen -- make him the hero of Super Bowl 2012?

But this year's betting game is taking on new dimensions thanks to the presence of two unusual forces: Madonna and Elton John.

The Material Girl is slated to perform three old hits and one new tune during the halftime show for Super Bowl XLVI. The gig is causing the seasoned performer some pre-game jitters.

"I have to say in over 25 years of performing that I have done, I have never worked so hard or been so scrupulous or detail-oriented or freaked out as much as I have maintaining my sanity and trying to make the most amazing show for the Super Bowl," the superstar told hundreds of reporters at a news conference on Thursday ahead of the game.

Madonna has partnered with a creative team from Cirque du Soleil, Jamie King, and multimedia artists from Moment Factory, to create a signature performance for the Bridgestone Super Bowl XLVI Halftime Show.

To pull it off, the singer told People Magazine that she did lots of cardio.

"I'm doing a combination of Pilates, dance cardio, things like that, jump rope," said Madonna. "I want people to be knocked out of their seats from beginning to end," she said.

Of course, Sir Elton might have something to say about Madonna's intentions.

Last month John and his husband, David Furnish, slammed Madonna after she won a Golden Globe for Best Song. The honour was awarded for the song "Masterpiece," from Madonna's most recent directorial effort, "W.E."

Madonna beat out "Hello Hello," Elton's song from "Gnomeo and Juliet," an animated movie he also produced.

Shortly after that testy exchange, Elton took another swipe at Madonna's Super Bowl preparations. "Make sure you lip-sync good," Sir Elton cheekily advised Madonna, during an appearing on "Good Morning America."

Super Showdown still in the works

Madonna's performance will be watched by millions of people around the world.

In 2011, for example, The Green Bay Packers' 31-25 victory over the Pittsburgh Steelers in Texas drew a U.S. TV audience of 111 million, topping the 2010 final tally by almost 5 million, according to data released by broadcaster Fox.

Sir Elton will also be vying for U.S. viewers' attentions thanks to his presence in a Pepsi ad that will run during the game.

In an exclusive screening on Friday on CTV's Canada AM, the ad featured the singer in a golden crown and the resplendent attire of a king. As King Elton presides over his court, refusing to give anyone a taste of his Pepsi, a young wench enters the room ("X Factor" winner Melanie Amaro) and sings up a storm.

"All right, Pepsi for you," Sir Elton concedes.

"No. Pepsi for all," Amaro replies before she turfs the sulky monarch out of the room.

The ad is humorous and cheeky. But whether it will become the king of all Super Bowl ads remains to be seen.

"Celebrities in ads can be risky, said Susan Krashinsky, a marketing editor with The Globe and Mail, on the Friday edition of CTV's Canada AM.

"The talent fees can be astronomical," said Krashinsky.

"In fact, the most effective ads in the recent past have been ones with great concepts," she said.

Those ads, of course, have been a point of contention for Canadian fans. The ads are not seen on Canadian TV.

Some advertisers are bucking that trend in 2012.

For the first time, Samsung Electronics Co. Ltd. will be airing the same commercial in Canada that it does in the United States.

Hyundai has also created its first ad specifically for the Canadian Super Bowl broadcast.

Labatt Brewing Co. Ltd. is also one of the few companies that has created a spot just for the Super Bowl in Canada.

Thanks to the Internet, Canadians can see some of this year's best commercials before the game begins.

Some of the most noteworthy include "The Dog Strikes Back," this year's follow-up to the most popular spot from last year by Volkswagen," and Honda's ad for the CR-V featuring Matthew Broderick à la Ferris Bueller in a spot called "Matthew's Day Off."

All these amusements should entertain fans far and wide -- except for Sir Elton's husband, Furnish.

According to TMZ, Furnish told reporters he would not be watching Madonna's halftime show as he left L.A.'s Red O restaurant earlier this week.

Furnish insisted that it was "nothing personal." He just doesn't watch football.