NEW YORK — For the second year in a row, the Super Bowl set a record for American television viewing.

The Nielsen Co. said Monday that an estimated 111 million people watched the Green Bay Packers outlast the Pittsburgh Steelers in professional football’s ultimate game. That tops the 106.5 million who watched the 2010 game between New Orleans and Indianapolis.

The series finale of “M-A-S-H” had held the title of the most-watched TV show in the United States for 27 years. It is now No. 3.