The 'Frozen' singer will play during the break in the NFL final, a highly coveted slot which achieves some of the highest TV ratings annually. Madonna will work on a special stage show with the team behind the Cirque du Soleil modern circus shows.
A statement on her website reads: "The Material Girl has partnered with a creative team from Cirque du Soleil, Jamie King, and multimedia artists from Moment Factory, to create a signature performance for the Super Bowl's Half Time Show, which will be broadcast worldwide."
More celebrity gossip from IrishCentral Irish town name deemed to be offensive by FacebookUS Irish targeted in British tabloid phone hacking probe
The show will take place at the Lucas Oil Stadium in Indianapolis on February 5, around the same time Madonna will release her new album, and it has been rumoured she will preview her new single at the event. It has been claimed the singer beat off competition from Lady Gaga to land the gig.
A source said: "When Madonna heard Gaga was in the frame, she knew she had to step up her efforts. She is going to deliver the kind of show never seen before in NFL history."
Other artists to have performed at the Super Bowl Half Time Show include Prince, U2, Bruce Springsteen & the E Street Band, The Rolling Stones, Sir Paul McCartney, The Who and Janet Jackson – who caused controversy in 2004 when Justin Timberlake tore open her top to reveal her right breast during their duet.
Madonna has been in the studio working on tracks for her 12th album with DJ Martin Solveig and producer William Orbit.
Her manager Guy Oseary recently tweeted: "She's in the studio all this week … and the music is so goooooooood. (sic)"
Last year, 162 million people tuned in to see the Black Eyed Peas perform at the Super Bowl.