More than 111 million people tuned into the 2012 Super Bowl, the most-watched program in television history. Sunday night could be another record-breaker.

The commercials that air during the game are becoming a large part of the Super Bowl experience and companies will pay top dollar to be included. CBS sold out its ad inventory for Super Bowl XLVII at prices averaging between $3.7 million and $3.8 million for each spot, according to Ad Age.

The commercials will make some people laugh, some people cry and infuriate others.

Take a look at the commercials listed and tell us if you think they’re a win, a big fail or racist.