SUPER-SIZE BUSINESS ANNUAL FOOTBALL SPECTACULAR MEANS PARTIES AND PROFITS.

Byline: Brent Hopkins Staff Writer

As football fans stock up on chips and order pizza, it's clear that the Super Bowl is big business.

When the Carolina Panthers take the field against the New England Patriots on Sunday, an estimated 43.9 million Americans will be watching the game from a Super Bowl party, according to the National Retail Federation.

Regardless of who wins, or even who's playing, the event has taken on holiday-sized proportions, providing a nice post-Christmas bump for retailers in an otherwise slow period. From bars to barbecue stores, the dollars flow far across the retail spectrum.

``The Super Bowl is Valentine's Day for men,'' said Ellen Tolley, an NRF spokeswoman. ``There aren't too many other holidays that men get so excited about. You have people over, have a good time, spend the whole day sitting in front of a TV. It's a good, relaxing, brainless activity.''

Unless you're one of the ones providing that food, entertainment or supplies. Stores and restaurants have been preparing for the day for weeks, hoping to take advantage of consumers' sports-fueled enthusiasm. The NRF had no estimate of the total amount of dollars shoppers would dole out for their pizzas, but projected shops would sell 1.5 million televisions and 4.5 million pieces of team apparel. Domino's Pizza estimates it will deliver 1.2 million pies tomorrow, 42 percent more than on a typical Sunday, making it the year's biggest delivery day.

At Party America, a Northridge supply store, cashier Esta Ruthman saw the first customers begin trickling in two weeks ago. She was in full-on Super Bowl mode Friday, blowing up balloon after balloon to prepare for the last-minute crush of customers.

``Everyone seems to be having a big bash,'' she said. ``No one cares who wins. The Super Bowl is just a time that everyone parties and kicks back. I could care less. I barely know who's playing and I'm having a party myself at my house! You just do it for the food.''

Which spells good news for Jack Halici, owner of Dan's Super Subs in Woodland Hills. The Super Bowl's always the biggest day of the year for him as he sees his sub makers prepare an average of 250 feet worth of sandwiches. A few employees come in at 3:30 a.m. to start prepping for 60 party orders, all of which must be done by noon. He won't be resting then, however, because that's when the second flood of orders and heavy walk-up business begins arriving. By day's end, he estimates he'll serve 1,500 people.

``We start ordering a week before, just to make sure we have the proper inventory,'' Halici said. ``Last year, we used 250 pounds of turkey and 1,000 pounds of meat overall.''

As people are settling in to chomp on those sandwiches, many will be watching the game on new screens. At Magnolia Audio Video in Canoga Park, digital light projection televisions have been a big seller, with customers asking for delivery in time for the game. For shoppers looking to upgrade their systems, parties seem to provide a convenient excuse.

``The majority are men,'' said Peter Nguyen, who manages the high-end electronics shop. ``They've got to bring in their wives for approval, though ... We men think it's a holiday, even if it isn't, so we treat it like one.''

Brent Hopkins, [phone]

brent.hopkins(at)dailynews.com

CAPTION(S):

2 photos

Photo:

(1 -- color) Balloons and other goodies are available at Party America as shoppers scan the aisles for Super Bowl gear.

(2 -- color) Napkins, paper cups, plates, specially packaged popcorn, candy and little football favors all are geared toward blow-out Super Bowl celebrations.

Phil McCarten/Staff Photographer