Super Bowl ratings have reached unprecedented levels over the past two years and NBC is hoping to capitalize on that by charging record-setting prices for 30-second commercial spots for next year's game. Word has it that NBC is testing the market to see if ad buyers would be willing to shell out $3.5 million per spot next year.  That's up significantly from the $2.8 million to $3 million that Fox was asking this year.

It's hard to say if this is NBC being greedy, opportunistic, or just practical.

It isn't cheap to buy the rights to air the Super Bowl, and it IS the hottest advertising ticket out there.

Not only has the Super Bowl been drawing historical audiences, but this is a game people watch LIVE…and most of them purposely pay attention to the commercials.

In fact, a lot of people (a.k.a. women and gay men) tune in to the Super Bowl JUST FOR the commercials.

So if you're willing to pay $3 million for all that exposur…would you be willing to make it $3.5 million?  That's what NBC wants to find out.