The FIFA figures state that the world cup final was watched by 1.1 billion worldwide. The 62 million viewers are, I would guess, for the United States only. I don't know the figures for the Super Bowl internationally, but that is the international audience for the World Cup final.

Single event on one night - Super Bowl. Multiple events over many days - World Cup. But guess what, no one really cares. The US won't ever really watch the World Cup in large numbers unless our team gets into the later rounds. That's just the way it is. We wouldn't bother watching any of the Olympics if we didn't dominate the medal count, which is why the summer Olympics are higher rated than the winter Olympics in the US. We do better in the summer. We're isolated and don't need to rely on other cultures to supply entertainment as much of the rest of the world does. Just look at the ratings for Australian made shows compared to US made shows – in Australia! The US shows do much better. This information comes straight from a community of Australians that I know. I'll get them interested in US football as well. Bet money on it.

The Nielsen link clearly states that the match between Brazil and Germany had the most viewers at 62 million, and that the second most watched match was at 52 million.

"The most-watched match was the Final on June 30 from Yokohama, Japan.  Nearly 63 million people saw Brazil defeat Germany, 2-0, to take the World Cup title.  In 12 of the 18 countries measured by Nielsen, the June 30 Final was the most-watched match of the tournament."

The Forbes link puts international viewership more in line with the NBA Finals than the Superbowl.

The previous given answer is completely wrong if the question implies a single game. The Super Bowl has the ten most viewed single events in television history. The most recent Super Bowl was watched by 144 million people, more than double the most watched World Cup game at 62 million. The World Cup only gathers more viewers if you take all the games into account and add them together.

Yes, the US is ethnocentric, but come on, I was able to research this in about ten minutes.

Sources:


Brazil vs Germany 7/18/05 62 Million Viewers

http://www.nielsenmedia.com/.../WorldCup_Final.htm

http://worldsoccer.about.com/cs/worldcup/a/wcupnews.htm

http://www.superbowl.com/features/general_info

http://www.forbes.com/.../0527fifa.html