HOMER Simpson is going to the Super Bowl on Sunday.

The animated star of ” The Simpsons ” will headline a 30-second MasterCard ad – one of several funky spots airing during Sunday’s Big Game.

The Homer spot, part of MasterCard’s ongoing “Priceless” campaign, is titled “The Simpsons” and highlights a typical day for Homer, who runs some errands so he’ll be able to spend more time with Marge and the kids.

Homer’s first stop is the Kwik-E-Mart, where he grabs a six-pack of Duff, a hot dog, potato chips and some doughnuts as the voiceover intones “Diapers, milk and laundry detergent . . . $25” (“Oh yeah, and the stuff he said,” Homer responds).

And so it goes, with Homer getting his oil changed (as a swarm of bees eat his doughnut), visiting his barber and ending up at Moe’s Tavern – where he’s served a beer and toasts the voiceover.

“Getting your errands done quicker to spend more time with your family . . . Priceless,” says the voiceover, before repeating itself more sternly a second time.

“Yeah, yeah, I heard you the first time,” Homer replies. “Stupid voiceover.”

Pepsi, meanwhile, will air an ad featuring about 20 teens – including 14-year-old Staten Island resident Annie Leith – who were sued for unauthorized downloading of music from the Internet.

The ad, for the “Pepsi iTunes Giveaway,” will inaugurate a new campaign in which Pepsi is offering up to 100 million free (and legal) downloads from Apple’s iTunes for a two-month period.

During the ad, Leith holds a Pepsi and says, “We are still going to download music for free off the Internet,” according to published reports.