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It will mark the first TV spot from the jewelry company in 20 years and the first time it has ever broadcast a Super Bowl ad.
Tiffany has designed and produced the Super Bowl winners' trophy since 1967.
The spot will air just before the Lady Gaga goes on stage for the half-time show, which once again this year is being sponsored by Pepsi.
The ad launches a new campaign for Tiffany called "Legendary Style" and will launch the HardWear collection. American actress and singer Elle Fanning and Kenyan-Mexican actress Lupita Nyong'o have starred in previous iterations of the campaign.
Tiffany's released a teaser for the ad on Tuesday in which Lady Gaga speaks about the value of creativity: