The audience for New Orleans Saints' 31-17 win over the Indianapolis Colts overtook the 27-year-old record set by the final episode of Korean War comedy M*A*S*H.

The Super Bowl broadcast was also the first US televised sports event to exceed 100 million viewers, beating last year's Super Bowl when 98.7 million watched the Pittsburgh Steelers beat the Arizona Cardinals 27-23 with a last minute touchdown.

"With all the memorable storylines going into Super Bowl XLIV combined with the awesome power of the NFL, we are thrilled with this rating, and I am extremely proud of the way the entire CBS television network produced, sold and promoted the most-watched television show in history," said Sean McManus, president, CBS news and sports.