A consumer’s guide to the best and worst of sports media and merchandise. Ground rules: If it can be read, played, heard, observed, worn, viewed, dialed or downloaded, it’s in play here.

What: “Super Bowl’s Greatest Commercials”

Where: CBS, Saturday, 8 p.m.

This one-hour special, produced by an International Management Group subsidiary, in conjunction with the NFL, could be construed as one long commercial break. But actually it’s a pleasant trip down memory lane, a look back at memorable Super Bowl commercials.

Mike O’Malley and Anthony Clark, from the CBS sitcom “Yes, Dear,” are the co-hosts of the show that will name a top 10, plus show at least parts of some 40 other commercials.

Voting for the best ever, which concluded Tuesday, was done through the Internet. The top 10 will be shown in reverse order.

One early leader in the voting is the 1980 Coke commercial with Mean Joe Greene and the kid who gives him his Coca-Cola and in return gets Greene’s jersey. The kid actor, now grown, is part of this special.

The other early leader is the 1984 commercial in which Apple introduced the Macintosh computer by using the movie “1984” as a backdrop.

Also in the top 10 is last year’s E*Trade commercial with a monkey dancing in a garage. It concludes with: “Well, we just wasted

2 million bucks. Now what are you going to do with your money?”

Other top 10 commercials include the one for McDonald’s that has Larry Bird and Michael Jordan playing a rather unusual game of H-O-R-S-E, and Pepsi’s “boy in the bottle.”

The special is the brainchild of Bob Horowitz, IMG senior vice president, who sold the idea to CBS. Horowitz had an in with CBS since Sean McManus, CBS Sports president, had Horowitz’s job before going to CBS.

Sponsors are paying up to $2.3 million to air a 30-second spot during Sunday’s Super Bowl telecast. But to get a spot shown on this special, sponsors not only didn’t have to pay, in some cases they got a rights fee.

According to Horowitz, licensees of about half the commercials used required a fee ranging from $5,000 to $25,000. All told, $162,000 was paid in rights fees.