Daily Mail 8/12/10  By PAUL REVOIR

The most lucrative TV show of all time: X Factor final could rake in record £25million in one night

This weekend’s X Factor final will be the most lucrative British TV show of all time, with ITV expecting to rake in £25million in advertising revenue.

The show could earn an astonishing £10,000 per second as 30-second commercial break slots sell for as much as £300,000.

Analysts predict the X Factor final will also be the most watched programme of the year with more than 20million viewers predicted to watch the Sunday night results.

X Factor fans will have to write off the whole weekend, with two-hour shows on both Saturday and Sunday.

As well as advertising cash, the money will also roll in from those phoning in to vote for their favourite act.

Over the course of the whole series, it is thought voting has netted around £6million. The closeness of this year’s contest, with Matt Cardle narrow favourite ahead of boyband One Direction and soul singer Rebecca Ferguson, is also set to boost revenues from phone votes.

American stars Cher and Christina Aguilera are expected to guest star on the shows

The X Factor’s money-spinning ability has soared and it is expected to smash through the £100million advertising revenue mark for the first time this year.

Advertisers thought to have been in talks about taking up the slots in the final include Microsoft, BSkyB, Pizza Hut and Hallmark.

The X Factor final is now regarded as the British version of the U.S. Superbowl in that it is the TV event of the year for advertisers.