Hosted by Boomer Esiason, analyst for CBS Sports' THE NFL TODAY, and actress Daniela Ruah, the special airs from Allegiant Stadium in Las Vegas, site of Super Bowl LVIII. The special, now in its 23rd year, heads to Las Vegas, the host city of Super Bowl LVIII, to crown the ultimate Super Bowl commercial champion. Throughout its long history, 12 different Super Bowl commercials have ranked either first or second in viewer voting. These iconic Super Bowl commercials include Coke's Mean Joe, Budweiser's Lamb Streaker, and the E*Trade Baby. Esiason and Ruah rank these finalists in an Ultimate Countdown before revealing their top two favorites. Then, it's up to the viewers to decide the winner via a Live online vote at the end of the show. Kevin Frazier, co-host of Entertainment Tonight, returns as a longtime contributor with exclusive behind-the-scenes looks and sneak peeks of 2024 new commercials that air during this year's event, including the return of the Budweiser Clydesdales.