Dont think so

She hasn't topped her already?

Never.

I think so.

What?

he's referring to quality of the music

Unless the game is a legendary match-up, Ratings wise? I doubt it.

Part of the appeal of Madonna, besides her LITERALLY being one of the most legendary personalities that ever walked the earth, was "O.M.G. it's Madonna. At the SuperBowl. What the Bleep will she do to offend the masses?" There were fractions that thought she'd screw it up (partially because they love to hate her) and fractions that thought she had retired (almost a coming out party; I was part of that fraction), and fractions that thought she'd offend (because she's Madonna). So you had spectators and you had girls and gays that probably wouldn't have cared otherwise. I still chuckle at her song-list that went over incredibly well at this so-pure-American event - Vogue, the gay anthem; Like a Prayer; the gospel song about sex.

Beyonce isn't going to attract the extra layers of interest just because she's supposedly "the greatest performer, dancer and singer" who ever graced the earth. Don't get me wrong, I think Beyonce is a great performer, dancer and singer - the sarcasm is pointed at some of her fans egos about her talents (i.e. the "monster" syndrome). Beyonce is a great but it's going to be hard for her to top Madonna's numbers on just being Beyonce.

Beyonce is more relevant to anyone under the age of 25. She's also better looking and more attractive than Madonna ever was, which means straight drunk college men will circle jerk to her performance. In summation, Beyonce.

!!!!!

Rihanna, Perry and Gaga to a point (I don't know about straight men with Gaga) are more relevant to the under 25s. Beyonce is somewhere between Rihanna and Mariah right now in relevance with 25 year olds. And also 25 year old males that jerk off would be watching football that day anyways.

The viewers are gonna be 100 million+

are you being serious right now?

Viewers: Yes.
Quality:Yes.

Yes

Yes, but only because viewers keep increasing each year anyway.

Are you forgetting confessions on a dance floor?

are you forgetting how huge hung up was?

Are you forgetting that the S&S tour is the highest grossing tour by a female artist TO DATE, and BEYONCE has not topped it?

Just a year before beyonce released bday, madonna released COADF which sold more copies than bday and 4 worldwide

You've gotta be KIDDING me

Yes. Beyonce tops Madonna any day. She will draw in a larger, more diverse crowd.