The most expensive TV advertising campaign is the $8.1 million (£5.7 million), or $90,000 (£63,333) per second, adverts for Pepsi Cola. The adverts were first aired during Superbowl XXXVI at the Louisiana Superdome, USA on 3 February 2002. The 90-second commercials starred Britney Spears (USA) representing the drink at different stages in the last five decades.
Beginning with Britney impersonating 50's icon Marilyn Monroe, the commercial then shows Britney supporting a 60's bouffant hairdo, then walking through fields in a 70's hippie theme. The 80's are depicted with Britney's impersonation of Robert Palmer's video to his song 'Addicted to Love' and then it cuts to Britney in 21st century clothes.
According the the NYTimes article of 29/01/04 (attached) the Super Bowl XXXVIII, companies such as Procter & Gamble, General Motors and IBM will be charged $2.3 million (£1.2 million) for a 30 second advertisment (equal to $76,666 or £42,000 per second).
For Super Bowl I in 1967, companies were charged $42,000 (or $239,167 or £131,302 in today's dollars/pounds) per 30 seconds.
Comments below may relate to previous holders of this record.