According to Sports Illustrated, Peyton Manning pulled down a cool $11 million from sponsors thanks to his Super Bowl appearance last year. This article says that little brother Eli Manning has an opportunity to top that in the behemoth that is New York City, even though he is unlikely to win the game.
With the large markets of New England and New York competing in the big game, a 30-second commercial on FOX on Super Sunday is going for an average rate of $2.7 million, or $90,000 per second.