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The National Retail Federation (NRF) is out with a new study saying that "American consumers will spend an average of $75 for a total of $14.1 billion as an estimated 188.5 million watch the Atlanta Falcons face the New England Patriots in Super Bowl LI on February 5."

While viewership is expected to be roughly the same as last year's Super Bowl, NRF says that "the spending is down from an average of $82 and a total of $15.5 billion."
KC's View:
I think that expectations that viewership of the Super Bowl is going to be about the same as last year may be inaccurate, since NFL viewership in general has been down this season. Then again, the Super Bowl often transcends when it comes to viewership, so we'll see.