More Super Bowl viewers are likely to post on social media about a commercial than a big play in the game, according to a study by Burson-Marsteller and Penn Schoen Berland.

Nearly one-quarter of Super Bowl viewers (23%) say they will tune in to focus on commercials during the Seattle-Denver showdown in New Jersey on Feb. 2, while 52% are primarily focused on the game itself.

Burson-Marsteller's Fan Experience unit chair Jason Teitler said the game's transformation from a football game into an entertainment event shows underscores its mass appeal and gives brands a chance to connect with consumers through their passion for sports. "That some people would consider making it a national holiday shows how much this annual event is a part of our culture," he said of the 22% who support such a move.

Despite the appeal of the advertisements during the game, 72% said they would take a great game with boring commercials over the opposite, according to study, which polled people in mid-January 1,000 people who said they were planning to watch the Super Bowl

Other findings:

92% - watched most or all Super Bowls even if their team wasn't playing

91% - prefer humorous ads over those that aim for an emotional response

60% - Millennials who said social media brings them closer to the game

55% - will go online to view additional branded content during or after the game.