For the first time since 1999, Victoria's Secret has purchased a 30-second spot, which is slated to run once during the second half of the game. Executives at the Limited Brands unit declined to reveal what was spent on the buy, but Fox has sold spots for as much as $3 million for the Feb. 3 event.

The commercial, which was produced in-house, was initiated about three months ago, Mr. Razek said. He declined to reveal details of the spot, saying only that it features Victoria's Secret Angel Adriana Lima, a football and words that will scroll across the screen. Mr. Razek assuaged any concerns that the ad would be too sexy for network TV, saying that it attempts to strike a balance: not exactly modest but definitely not risqué.

"It will look very different from all of our previous commercials," Ms. Beraud said of the spot. "It's extremely emotional and very flirtatious. It's kind of a wink between men and women."

To coincide with the Super Bowl push, the retailer has also shifted the release of its "What Is Sexy?" list, which used to come out in May. Now the 3-year-old list will be revealed on the eve of the Super Bowl at a party in Scottsdale, Ariz. A one-hour E! special is also slated to run Feb. 9. The special, which will be hosted by Ms. Lima, will feature the "What Is Sexy?" list, as well as video from the Super Bowl party.