Filmmaker, author, New York Knicks sports fan and parent, Spike Lee has voiced his strong opinion regarding Janet Jackson and Justin Timberlake's Super Bowl antics.

The director of "She's Gotta Have It," "School Daze," "Summer of Sam," and "Malcolm X," told a group of students at a Kent State University regional campus meeting that Jackson and Timberlake's performance on Sunday represents a "new low for entertainers." He admits that there has been a decline in artistry and that our country's value system has been turned upside down.

While Janet Jackson's breast may be beautiful, bearing it in front of 143 Americans, many of them families with young children, was simply uncalled for. Rob Wilson, a San Francisco resident, who lives and works in The Castro, admitted her R-rated performance was "inappropriate." He agrees with Lee's claim that "choosing" to reveal her breast was and is all about fame and money.

Lee says it's no longer enough to be a good singer. He says entertainers believe they "have to do something extra."

Madonna and Britney Spears' recent open-mouthed kiss during the MTV Video Music Awards is another example of that "extra something."

Jackson's judgment call to allow her breast to be revealed is already proving profitable for her. This picture has now become one of the most-searched images in Internet history. The scene has also become the most watched and re-watched piece of videotape, according to digital video recording pioneer, TiVo. In addition, demand for the mega recording star's music has swelled, worldwide.

The media is also benefiting. Radio talk shows listenership and newspapers sales have increased since Sunday.

In an exclusive Drudge Report, we learned that Top CBS executives approved a musical skit where Janet Jackson would expose her breast during the MTV-produced Super Bowl half-time concert.

Matt Drudge reported on Sunday evening, "The decision to go forward went to the very top of the network," a well-placed source explained from New York.

The groundbreaking scene came during the most-watched television broadcast of the year -- and during the dinner hour for the nation's west coast viewers.

If you did not catch the Super Bowl half-time show on Sunday, the above photograph gives you only a glimpse of what the world is all a flutter about. It does not show the exotic dancers in the background. It does not express the sexually suggestive words spoken from Jackson and Timberlake's mouths. And it does not capture the shock factor that occurred when Timberlake ripped off Jackson's "breast plate," entirely -- leaving her decorated nipple available for Primetime viewing, and her pocketbook wide open.

The bottom line has everything to do with the bottom line.

While, Jackson recently publicly apologized for her actions, now referred to as the "Nipplegate" scandal, she has also begun to financially benefit from her added fame. Jackson's last CD called "All of You," hit the top of the Billboard charts for four weeks. However, all of her concerts have not been selling out in years. This Spring, she hopes to cash in on the shock factor she created with the release of a new CD. ABC will likely also benefit from her role as Lena Horne in their upcoming TV movie.

Those critical of this forty-year old pop star before Sunday's performance have been harsh about her vocal talent. As if there wasn't enough negativity surrounding the Jackson family name.

While Jackson may benefit from greater viewership, further "exposure" and more album sales in the short-term, I wonder if she will be proud to go down in the entertainment history books being remembered this way.

The backlash from her scandalous behavior may have one negative consequence for her in the short-term: CBS is considering not inviting both Jackson and Timberlake to the 31st Annual Daytime Emmy Awards which will be held on Friday, May 21st, 2004 at Radio City Music Hall in New York City.

Further change is mounting whereby CBS plans to change their "coverage." Yesterday, CBS announced that they will begin using a new video-delay system for this coming Sunday's Grammy Awards. Producers of the telecast will have up to five minutes to cover up any unexpected and inappropriate content. Other live entertainment events may be impacted similarly.

Five-second audio delays to bleep curse words have been around for years.

We applaud CBS' efforts to increase the margin of safety. And we thank Mr. Lee for telling it like it is.