Some deep-pocketed people are betting multiple millions on this year’s Super Bowl — but they don’t care how many points the Carolina Panthers or New England Patriots rack up.

The game is so stuffed with commercials that advertisers know they’re competing with each other for dominance.

“Just as the Super Bowl is a pretty competitive event, the advertising is competitive. You want something that will break through and be memorable,” said Charles Nicolas, a spokesman for Frito-Lay.

They’re betting on scoring with an audience of about 90 million on Feb. 1. Advertisers are paying an average price of about $2.3 million for a 30-second ad, according to Advertising Age magazine — a record high.

The big bonus for marketers is that viewers actually look forward to the commercials, said Jeff Taylor, who founded Internet job-search company Monster.com, which is running two spots for its sixth consecutive Super Bowl.

“It’s the one show during the entire year when the ads actually run as content rather than a distraction to what you’re watching,” he said.