With 30-second spots costing more than $2.7 million, even a quick Super Bowl pitch can eat up nearly 10 percent of a movie's television advertising budget. But because the audience is so huge - more than 93 million viewers watched last year's game - and TV viewers look forward to the commercials, it's irresistible placement. All of the major movie studios except Warner Bros. are buying at least one spot.

Here's a look at what each studio will be promoting:

Disney. Look for the studio to run two spots for high-profile summer releases. May 16's fantasy sequel The Chronicles of Narnia: Prince Caspian will receive one of the Super Bowl slots, with June 27's Wall-E, the next animated Pixar film, getting the other.

New Line. The studio will plug Will Ferrell's basketball comedy Semi-Pro, which opens Feb. 29.

Paramount. The studio has crafted a new commercial for May 2's Iron Man, a movie Paramount and Marvel believes is the next comic-book franchise. It will tout March 21's Drillbit Taylor in the pregame show, and Feb. 14's The Spiderwick Chronicles and March 28's Stop-Loss during House after game coverage.

Sony. The studio is considering running a spot for July 2's Will Smith action spectacle Hancock but so far is putting all its Super Bowl eggs in the basket of Adam Sandler's You Don't Mess With the Zohan, opening June 6.

Twentieth Century Fox. The studio contemplated running an ad for March 14's Horton Hears a Who but instead will hawk the sci-fi thriller Jumper, opening Feb. 14.

Universal. Probably the biggest Sunday spender of the major studios, Universal will have movie ads throughout the day. April 4's football comedy Leatherheads will be pushed during the game, as will June 27's futuristic action-adventure drama Wanted. Look for spots for next Friday's Welcome Home Roscoe Jenkins and the Feb. 19 DVD release of American Gangster.