Layers favour Broncos
Denver and Seattle will contest Super Bowl XLVIII in New York on February 2 and the Broncos are the early favourites on the money line at 5/6 with Hills.
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That is the biggest price available among the early shows with the general price 4/5 and Stan James ducking them at the moment at 8/11.
Denver were tipped pre-season for glory by David John at 7/1 and they booked their place with a 26-16 success over New England in the AFC Championship.
Stan James currently go the best price on Seattle at 11/10 with the Seahawks getting a start of 1.5 points on the handicap after they got the better of a physically brutal encounter with arch-rivals San Francisco 23-17.
The opening line on total points is 47.5 but that could be subject to fluctuations depending on the weather forecast for what will be an outdoor game.
"Denver are slight favourites but it will be interesting to see how Peyton Manning copes against the Seahawks' fierce defence and the New Jersey weather," said William Hill spokesman Joe Crilly.
"Given that this season, for the first time in a long time, the two best sides meet in the final - we are expecting the closest Super Bowl in years."