The NFL is officially back in business, so naturally it’s time to talk about  . . .  Super Bowl XLVI commercials.

Pepsi, which last year did not advertise during the national Super Bowl XLV broadcast on Fox, said it would air a spot during Super Bowl XLVI on NBC that would feature the winner or winners of The X Factor, the reality-singing competition that also airs on NBC.

Pepsi said that The X Factor winner(s) would “join other pop music legends such as [the late] Michael Jackson, Madonna and Justin Timberlake” on the spot.  Super Bowl XLVI 30-second spots are going for upward of $3 million, per industry analysts.

Pepsi last year elected not to advertise during the Super Bowl national broadcast for the first time in 23 years, instead putting its efforts and budget behind the Pepsi Refresh Project. Other brands in the PepsiCo portfolio did advertise, including Doritos. Pepsi Max is the official soft drink of the NFL.

Pepsi is expected to tout the Super Bowl commercial during The X Factor, of which it is a major sponsor. Pepsi may also run other spots during the game, which will be played Feb. 5, 2012 in Indianapolis.

“For decades, Pepsi has put musical talent in its commercials on TV’s biggest stage – the Super Bowl,” Frank Cooper, chief consumer engagement officer of PepsiCo Americas Beverages, said in a statement. “Pepsi has a long history of being the curator, creator and catalyst of exciting, new music. And The X Factor partnership is a great way for us to continue to bring fresh musical talent to new generations.”

The prizing of the new Pepsi Super Bowl spot is in addition to the previously announced $5 million recording contract with Sony Music/Syco, per the company.