Super Bowl XXXIX: Who's In? Who's Out?

Super Bowl XXXIX won't be played until February 6 but advertisers are gearing up and some are bowing out. Who's in and who's out?

Take a look:

Volvo's making its first Super Bowl appearance ever while Lincoln-Mercury is making its first appearance in more than 10 years. Honda is also on-board with two commercials slated to air.

CareerBuilder.com and GoDaddy.com are also in and so are long-time Super Bowl advertisers Anheuser-Busch, PepsiCo, Visa, Frito-Lay and General Motors.

IBM and Monster.com have not yet committed to advertising in Super Bowl XXXIX. Erectile dysfunction drugs like Cialis and Levitra aren't slated for advertising and reps from both companies aren't willing to share their plans just yet.

So far, AOL's out after sponsoring the 2004 Super Bowl's Halftime Show, which resulted in the infamous Janet Jackson breast incident. Procter & Gamble is also on the sidelines for this year's Super Bowl.

FOX reports more than 75 percent of its Super Bowl ad inventory has been sold and 42 of those spots have a confirmed price tag of $2.4 million each.