Here's what we know about the Super Bowl:

• It boasts a worldwide audience of 1 billion people.
• The 10 most-watched television programs in history are all Super Bowls.
• In the U.S., 40% of the households will watch the game.
• The cost of a 30-second advertising spot on Super Bowl coverage is $3 million.
• 1.5 million TV sets will be sold during the week leading up to Super Bowl.
• Super Bowl is the No. 1 at-home party event of the year, ahead of New Year's Eve.
• Super Bowl Sunday is the second-largest day of food consumption, second only to Thanksgiving.

(Source: Tampa Bay Super Bowl Host Committee)

So now that we've got the facts, let's go make some money!

Super Bowl Trade #1: Wal-Mart (WMT)

With the incredibly weak economy this year, the incentive to stay in and party at home has never been greater.

Watching the Super Bowl at home is essentially free. What aren't free, are all those party supplies for your hungry, stay-too-long friends who love a free meal.

What's a fan to do? Go to Wal-Mart (WMT) to get those party supplies at the best possible price.

Wal-Mart started the year with a disappointing earnings and guidance report on January 8. Just like its merchandise, WMT is on sale. The stock is down this year from about $58 per share to around $48.

Despite having pulled back almost 20%, the company continues to grow earnings. Trading at about a 14 P/E, earnings are expected to be $3.35 for this fiscal year ending in January and $3.59 for next year.

And the trends are in Wal-Mart's favor.

• Management has done an excellent job of refocusing the company on fundamentals.
• Shoppers are watching every penny and spending more of their disposable income at discount retail stores rather than high-end retailers.
• And, finally, where are you going to buy your next TV? More and more shoppers are making their home electronics purchases at Wal-Mart and Costco (COST), as these two giant discount retailers keep expanding in this area.

Buy Wal-Mart (WMT).

Up next: Super Bowl Trade #2…