The Super Bowl Most Valuable Player Award, or Super Bowl MVP, is presented annually to the most valuable player of the Super Bowl, the National Football League's (NFL) championship game. The winner is chosen by a fan vote during the game and by a panel of 16 American football writers and broadcasters who vote after the game. The media panel's ballots count for 80 percent of the vote tally, while the viewers' ballots make up the other 20 percent. The game's viewing audience can vote on the Internet or by using cellular phones;Super Bowl XXXV, held in 2001, was the first Super Bowl where fan voting was allowed.

Since the first Super Bowl was held in 1967, the MVP award has been given to 41 players. From 1967 to 1989, the Super Bowl MVP was presented by SPORT magazine.Bart Starr was the MVP of the first two Super Bowls. Since 1990, the award has been presented by the NFL. At Super Bowl XXV, the league first awarded the Pete Rozelle Trophy, named after the former NFL commissioner, to the Super Bowl MVP.Ottis Anderson was the first to win the trophy. The most recent Super Bowl MVP was Eli Manning, the quarterback for the New York Giants, who was named the most valuable player of Super Bowl XLVI, held on February 5, 2012.

The Super Bowl is the annual championship game of the National Football League (NFL), the highest level of professional American football in the United States, culminating a season that begins in the late summer of the previous calendar year. The Super Bowl uses Roman numerals to identify each game, rather than the year in which it is held. For example, Super Bowl I was played on January 15, 1967, following the 1966 regular season, while the most recent game, Super Bowl XLVI, was played on February 5, 2012, to determine the champion of the 2011 season.

The game was created as part of a merger agreement between the NFL and its then-rival league, the American Football League (AFL). It was agreed that the two leagues' champion teams would play in an AFL–NFL World Championship Game until the merger was to officially begin in 1970. After the merger, each league was redesignated as a "conference", and the game was then played between the conference champions. Currently, the NFC leads the series with 25 wins to 21 wins for the AFC.

Elisha Nelson "Eli" Manning (born January 3, 1981) is an American football quarterback for the New York Giants of the National Football League. He is the son of former NFL quarterback Archie Manning and the younger brother of Denver Broncos quarterback Peyton Manning. Manning played college football at the University of Mississippi (Ole Miss) after attending prep school at Isidore Newman School in New Orleans. He was drafted as the first overall pick in the 2004 NFL Draft by the San Diego Chargers and immediately traded to the New York Giants, who in return gave up a package highlighted by fourth overall selection Philip Rivers.

Manning won the Most Valuable Player award in Super Bowl XLII in 2008 after leading the Giants to victory over the previously undefeated New England Patriots. On February 5, 2012 he again led his team to victory in Super Bowl XLVI, a rematch with the Patriots, in which Manning again won MVP honors and also set a new Super Bowl record with nine consecutive completions to start the game. Manning is one of five quarterbacks who have won multiple Super Bowl MVP awards.

Ray Anthony Lewis (born May 15, 1975) is an American football linebacker for the Baltimore Ravens of the National Football League (NFL). Drafted by the Ravens in 1996, he has played his entire career for the team, and is the last player remaining from the Ravens' inaugural season. He has been selected to thirteen Pro Bowls and been named an Associated Press All-Pro ten times. He won the NFL Defensive Player of the Year in 2000 and 2003; he was the sixth player to win the award multiple times. He was also the second linebacker to win the Super Bowl Most Valuable Player Award and the first linebacker to win the award on the winning Super Bowl team. Widely considered to be one of the best linebackers of all time, he played college football at the University of Miami.

Lewis was born in Bartow, Florida. He is the older brother of former University of Maryland running back Keon Lattimore. Lewis was an All-American linebacker and wrestling star at Kathleen High School in Lakeland.

As a freshman at the University of Miami, Ray Lewis was an immediate contributor and became a starter for the Hurricanes' final five games. He compiled 81 tackles, two sacks, two tackles for loss, and four pass deflections en route to being named to the freshman All-American team.

David Michael Letterman (born April 12, 1947) is an American television host and comedian. He hosts the late night television talk show, Late Show with David Letterman, broadcast on CBS. Letterman has been a fixture on late night television since the 1982 debut of Late Night with David Letterman on NBC. Letterman recently surpassed friend and mentor Johnny Carson for having the longest late-night hosting career in the United States of America.

Letterman is also a television and film producer. His company Worldwide Pants produces his show as well as its network follow-up The Late Late Show with Craig Ferguson. Worldwide Pants has also produced several prime-time comedies, the most successful of which was Everybody Loves Raymond, currently in syndication.

In 1996, David Letterman was ranked #45 on TV Guide's 50 Greatest TV Stars of All Time.

Letterman was born in Indianapolis, Indiana. His father, Harry Joseph Letterman (April 1915 – February 1973), was a florist of British descent; his mother Dorothy Letterman (née Hofert, now Dorothy Mengering), a Presbyterian church secretary of German descent, is an occasional figure on the show, usually at holidays and birthdays.