The curvy reality star appears in the commercial for Skechers shoes.
It won't air in full until Sunday's Super Bowl in America.
But viewers were given a preview of the ad on Friday on US television's The Today Show.
It shows Kim, 30, wearing a tight black spandex outfit, as she wraps her arms around an unidentified shirtless male hunk, to promote the Skechers Kardashian Collection.
It has been claimed the man in question is Kardashian's boyfriend, basketball player Kris Humphries.
A source on the set of the commercial told People magazine: 'Kim had a lot of fun with the racy and somewhat tongue-in-cheek theme of the commercial.
'It was a long day on set, but the finished product was definitely worth the effort.'
The ad will air during the fourth quarter of the game between the Steelers and Packers.
The Today Show was only allowed to screen five seconds of the advert for the firm's Shape-ups shoes.