More than 111 million people tuned into the 2012 Super Bowl, the most-watched program in television history. Super Bowl 2013 is expected to 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 below and tell us if you think they’re a win, a big fail or racist. 

After you vote share this post with your friends and we’ll publish the results Sunday.

Volkswagen

New York Times columnist Charles Blow said this Volkswagen ad is like "blackface with voices." But Jamaica’s minister of tourism celebrates the commercial. What say you?