NEW YORK (CNN/Money) - This is PETA's Super Bowl ad pitch to CBS: Two scantily clad women try to seduce a pizza man but discover that he can't deliver "the goods". CBS rejected the ad. PETA says the network isn't playing fair.

Michael McGraw, spokesman for the People for the Ethical Treatment of Animals (PETA), said the group used the provocative subject matter to make the point that eating meat causes impotence.

You kind of figure that out toward the end of the 30-second commercial when the two women express their happiness with a "vegetarian" delivery boy.

CBS rejected PETA's racy 30 seconds Super Bowl ad.

CBS turned down the hefty $2 million that the group was willing to pay the network to have the commercial aired during its Super Bowl XXVIII broadcast on Feb. 1.

CBS spokesman Dana McClintock said the network rejected the ad because of its "general policy against airing advocacy advertisements.

PETA argues that's not true, pointing out that CBS had aired an anti-smoking commercial from Truth.com during the Super Bowl.

"CBS has no problem with airing commercial after commercial advocating the consumption of fried chicken, pork sausage and fast-food burgers, even though eating these products are making Americans fat, sick and boring in bed," PETA spokeswoman Lisa Lange wrote in an e-mail to CNN/Money.

"Our ad has all three of advertising's most popular elements -- sex, humor, and animals --so the network should jump on it." she said.