Is Madonna headed to the Super Bowl to perform the halftime show? Super Bowl site SBNation.com is reporting the Material Girl’s participation as fact.

Super Bowl XLVI will take place at Lucas Oil Stadium in Indianapolis on Feb. 5.

The NFL declined to comment. Madonna’s representative told us there is “nothing to confirm” at this point.  That’s not a “no,” folks...

SBNation reports that Madonna has been asked to the big show before, including in 1998 and in 2000, but both gigs fell through.  Given that she’s working on a new album, the time could be right to tie in the release date with the game. Our last update about the album came in September with word that Madge was in New York working on the set with a planned Spring release. The first single could come as early as February. We’re betting it definitely does now.