In a statement this afternoon the network said: "At CBS, our standards and practices process continues to adhere to a process that ensures all ads -- on all sides of an issue -- are appropriate for air. We will continue to consider responsibly produced ads from all groups for the few remaining spots in Super Bowl XLIV."
The ad has not been released publicly, but a source at CBS tells ABC News that the the words "abortion" and "pro-life" do not appear anywhere in the ad.
A 30-second ad during the Super Bowl is a highly-coveted advertising spot, with CBS selling its spots in this year's Super Bowl for $2.5 to $2.8 million. Despite an ailing economy, CBS is close to selling out its 62 ad spots for the broadcast, according to a USA Today report earlier this month.
However, CBS will not be counting on its usually reliable sponsors, with big companies such as General Motors, Pepsico and Fedex staying away from the Super Bowl, according to a study by ad researcher TNS Media Intelligence.
"CBS is doing this for the money," said Alex Jones, director of the Joan Shorenstein School of Press, Politics and Public Policy at Harvard University. "It will indicate that a policy has changed. The networks have traditionally not put these kinds of ads on during the Super Bowl. This has been an area that has been kept relatively squeaky-clean of highly-polarizing politics. There is no way to be putting in an anti-abortion ad without prompting the pro-abortion side of the debate to get their message across. This may be a new profit center."
The ad would not be the first spot purchased by Focus on the Family. In 2005, the group purchased an ad spot during the show "Supernanny."
At the time, the group said that the show was all about Focus on the Family principles. "It was boundaries and using the time-out chair, respect for authority and good parenting skills," said Jim Daly, the group's president and CEO.
"This ad is frankly offensive, " said Erin Matson, the Action Vice President of the National Organization for Women, speaking of the Tebow commercial. "It is hate masquerading as love. It sends a message that abortion is always a mistake."
And then there's the matter of the ad airing on Super Bowl Sunday.
"If you're a sports fan, and I am, that's the holiest day of the year," wrote Gregg Doyel of CBSsports.com. "It's not a day to discuss abortion. For it, or against it, I don't care what you are. On Super Bowl Sunday, I don't care what I am. Feb. 7 is simply not the day to have that discussion."
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