The 'Born This Way' hitmaker will provide the half-time entertainment at the annual sporting spectacle at the NRG Stadium in Houston, Texas, on Sunday (05.02.17) and has vowed to put on show that people will ''never forget'', much like when she saw the late King of Pop's NFL gig in 1993.
She said: ''I want to more than anything create a moment that everybody watching will never forget. Not for me, but for themselves.
''That's what I remember about great Super Bowl performances in the past: when you really get lost watching with your family.
''Watching Michael Jackson doing the halftime show is one of the fondest memories I have.
''He encapsulates everything that you love about a great performer. You watch him go on stage, and you can see that he's getting his head in the zone, and he's having a true defining moment of what it must feel like to be a champion.''
Speaking at a press conference, she said: ''I was actually with her the last halftime show that she did.
''And she always is very inspiring and gives great advice. She's a very focused and genuine performer ... I'm grateful to have wonderful women in this business that are supportive of me.''
However, after Gaga used a bee emoji - the symbol of Beyonce's 'Beehive' fanbase - while praising her pal's hometown of Houston on Instagram, fans started speculating the 'Formation' singer would be joining her at the show, but the 'Poker Face' star suggested that isn't the case.
She said: ''Oh boy, do you guys read into everything. You know what, I wouldn't read into it, no.''
Gaga has promised the show will be ''interesting and exciting'' and she hopes the songs she has chosen will entertain both her fans tuning in to watch her show, and the football fans watching the game.
She teased: ''We went through my whole career, and chose songs both the football fans and the people that are just tuning on for the halftime show will enjoy.
''I don't wanna give away also how many costume changes I'll be doing ... We will be doing some very interesting and exciting stuff during the show, and I'm excited for you to see it.
''I will say it's a tremendously athletic show, and it's something we really talked about when creating the halftime experience.
''I mentioned that I thought it was important for us to consider, you know, high adrenaline.''
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