Riding the wave of his championship with the Cavs and his epic block against Andre Iguodala and the Golden State Warriors, Lebron James and Nike are out with a new ad that relishes that moment.

We all know that aside from the big game, the hype that surrounds the Super Bowl every year includes the TV commercials, on which millions of dollars are spent each year as companies try to one-up each other.

Comedy.com put together a countdown of the 50 funniest Super Bowl commercials, and it’s well worth a few minutes (or, errrrrr, an hour) of your work day to look through them and laugh in your cubicle.

And for the record, I completely agree about those E-Trade spots being #1. Those talking babies never get old, especially when the one on the right starts singing that Mister Mister song. Awesome. Anyway, here is a link. Enjoy, and of course, enjoy the game….