For the third year in a row, the American Idol Tuesday night show is commanding the highest advertising rates for a television show, according to Advertising Age. The rate for a 30-second spot on the show is between $500,000 and $700,000.
All spots aren't created equal
what determines the rates for each advertiser is based upon the commitment they have made to Fox and the show. Another variable is as the season gets closer to its finale, the prices of a 30-second spot go up as audience size increases.
What's the second most expensive advertising spot on a show? You got it! American Idol on Wednesday night is the second-place show, 
taking in almost the same as their Tuesday counterpart. They finished number 2 last season for the most-watched show.
Some of the other top moneymakers are Fox's "House," ABC's "Desperate Housewives," and ABC's new offering "Brothers and Sisters."
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