Every year, companies invest a lot of money in the Super Bowl, but 2010 doesn’t look so promising for the big companies.

This year, the Super Bowl will be held on February 7th, and companies such as PepsiCo. Inc., General Motors Corp. and FedEx Corp. have already declined the idea of participating and investing in the Super Bowl.

The Super Bowl always brings revenues after and before the game, but this year sponsors don’t think is worth it.