Les Moonves Gives His Dream Super Bowl Matchup (VIDEO)

Two cities are gonna be real upset ... 'cause TV super boss Les Moonves -- the guy who runs CBS -- is telling TMZ Sports which two teams are the best Super Bowl matchup for TV ratings.

We got Moonves in L.A. with wife Julie Chen when we asked him which two teams mean the biggest bucks for the network broadcasting the game this year (it's FOX).

It's tough ... GB has a red-hot Aaron Rodgers, ATL has the best offense in the league, New England has this pretty boy QB people like ... and the Steelers give you unprecedented locker room access.