US TV network CBS has apologised after singer Janet Jackson's breast was accidentally exposed during the halftime show in yesterday's Super Bowl.

Jackson was performing a duet with Justin Timberlake during which he accidentally tore off part of the singer's top, exposing her breast.

"I am sorry if anyone was offended by the wardrobe malfunction during the halftime performance at the Super Bowl," said Timberlake.

"It was not intentional and is regrettable."

CBS quickly cut away from the incident and it was not mentioned on air.

In a statement MTV, which produced the halftime entertainment, said the incident was "unrehearsed, unplanned, completely unintentional."