There's a reason the Oscars are often jokingly referred to as "the gay man's Super Bowl," as much of the community responds to the Academy Awards with the same fervor that the rest of the world usually reserves for the big game.

However, it must be said that the Super Bowl isn't without its subtle gay appeal, particularly this year.

For one thing, we've got Madonna's sure-to-be-spectacular halftime performance to look forward to. Second, earlier this week Swedish clothing retailer H&M offered us a sneak peek at international soccer star David Beckham's steamy underwear commercial set to air in full during the big game-- no complaints here, except that we're insanely jealous of Victoria.

And then, of course, there's the game itself. Both the New England Patriots (based in Massachusetts) and the New York Giants hail from states that have legalized same-sex marriage, so we really couldn't ask for two more LGBT-friendly teams.

(And yes, we realize that the Giants practice in New Jersey -- a state where many are fighting the good fight when it comes to marriage equality, too).

Take a look at some gay reasons to check out Super Bowl XLVI this year:

PHOTO GALLERY Gay Reasons To Watch The Super Bowl 2011