It's a business opportunity Audi of America, Inc., has decided it can't refuse. And nor can Hyundai.

During the Super Bowl (Sunday, Feb. 3), Audi's R8, the manufacturer's first mid-engine sports car, will be prominent in a 60-second commercial inspired by the famed movie, "The Godfather." A 30-second version will also be broadcast.

Hyundai will have a 30-second spot in the third and fourth quarters of the game in which the estimated cost of a 30-second ad is $2.7 million.

Audi's ad will
be the manufacturer's appearance in the Super Bowl since 1991. The automaker sold 93,506 vehicles in the U.S. in 2007, a 3.8 percent increase from 2006.

Audi selected “The Godfather” as a thematic foundation for its Super Bowl ad because the film expresses the idea of a new power rising in an established hierarchy.

Venables Bell & Partners, Audi's advertising firm, created the ad. It was shot on location at the Fleur de Lys house in Los Angeles. The 60-second spot will air only twice. The debut will come in the first quarter of the Super Bowl, while a 30-second version will air the following day.

Actor Alex Rocco, who portrayed the character of Moe Greene in the first “Godfather,” will star in the ad.