Electronista was the first to speculate on what Apple could possibly do with its rights to a Super Bowl Ad slot. Citing that it believes the commercial would be about a possible agreement with The Beatles and iTunes, but only exclusive for 3 months.

But many are speculating that this could be more than a simple agreement between Apple Corps and Apple Inc., Carl Howe of SeekingAlpha speculates that the advert would not be worth the outgoing spending compared to the income from a three month exclusive deal with The Beatles.

Howe believes Apple will launch a Beatles-themed iPod, similar to that of the U2 iPod.

Others are expecting the announcement of the wide-touch-screen iPod.

In 2006 a 30 second advert slot during the Super Bowl would set a company back $2.5 million, Apple famously held a slot in the 1984 Super Bowl to show off the Macintosh.