It's that time of year again. Time to make that fancy dip and that special wing sauce. Time to lay down a few bills in that office pool. Time to defiantly put on the jersey of your team—the one that didn't make it to the Super Bowl. Time to pay as much attention to the TV commercials as to the big game. Yep…it's time for the Super Bowl and for advertising's big day in the spotlight. With an expected 100 million viewers, that's close to 200 million eyeballs. With a 30-second spot going for around $4 million dollars, just like the big game itself, there will be winners and losers. I sat down with a bowl of my wife's most excellent chili and a tall glass of ice cold diet Dr. Pepper to review this year's spots and give you my professional opinion of which brands were able to knock the baseball off the tee and at least out of the infield. Most, but not all of the spots that will be broadcast during Super Bowl XLVIII were available to review.