The 2004 Super Bowl was highlighted by Pepsi's giveaway of a million songs via Apple's iTunes. But in a sign of the growing hostility between the record industry and Apple, Pepsi this time will be giving away not a milllion but a billion songs - via Amazon.

According to The New York Times, record execs say Apple CEO Steve Jobs has too much say in setting prices and other terms for digital music.

The record industry is touch because it's still bleeding cash. CD sales dropped 19 percent last year. Even after adding the 50 million digital albums sold last year, overall music sales were still down 9.5 percent, according to Nielsen SoundScan.

For the moment, record execs seem adamant in creating a new player in an industry where Apple accounts for 80 percent of digital download sales.

Four major record companies have agreed to sell songs in the DRM-free MP3 format on Amazon. Meanwhile, all companies except for EMI require Apple to sell music in the DRM format.