11:08 AM EST, January 23, 2013
Long, lean legs and cleavage to die for.
It's this year's sexiest Super Bowl ad, starring supermodel Kate Upton.
To Watch The Ad, Click Here.
Most of the 100 million viewers on Super Bowl Sunday are men, and sex sells for sure. But some are asking if ads like this for the new Mercedes CLA push the envelope a little too far.
Julia Boorstin of CNBC told INSIDE EDITION, "Advertisers always have to be careful of walking that fine line of what is sexy and gets someones attention, but not too over the top. The Super Bowl does draw a family audience, so advertisers need to make sure whatever they do is appropriate."
INSIDE EDITION also got a first look at other high-profile Super Bowl ads and there's no shortage of gorgeous women.
Actress Megan Fox takes a bubble bath in one ad.
Doritos is running an online competition to select their Super Bowl ad, and the contenders perfectly represent the debate over whether wholesome themes or sexy women, should dominate the airwaves come Super Bowl Sunday.
"Advertisers know that the Super Bowl is their biggest event of the year and this is their chance to get the most eyeballs in one spot," said Boorstin.