Media buyers estimate that over 85 hours of programming Ten's sales team would have sold anywhere between $65 million and $80 million in ads.

Faith Campbell, the trading director of media-buying agency PHD Australia, said that 30-second spots in the finale were selling at $45,000.

"That's not taking into account sales of things like MasterChef aprons and all the associated merchandise with the series. Either way it's a big number," said Ms Campbell.

It is almost impossible to put a dollar figure on the amount of contra - products given free in return for a mention - that would have offset the production costs for Ten and the company that made the program, FremantleMedia.

Among the show's more than 35 ''partners'' are Coles, Panasonic, Scanpan, Sunbeam, Campbell's, Telstra, Vittoria, Qantas and American Express.

But it is not just the money, though doubtless that will keep the network's shareholders happy.

Other media commentators say MasterChef cements Ten's reputation as the master of ''event TV'' - programs that, like them or loathe them, get talked about the following day.''There is a halo effect [for the channel].

This is the network that gave us Big Brother, [Australian] Idol and now MasterChef. They do event TV very well,'' said Mat Baxter, the chief strategy officer at media agency MediaCom.

''The upside for them is more than just money. This is about their track record … when they come to talk to people like us about the next new concept they have real credibility in the market place that they can pull it off.

''With an average audience of 1.8 million viewers an episode, the network has seen its overall audience ratings lift, even though it remains the number three network in terms of total audience behind Seven and Nine.

Ten's share of the $2.6 billion capital city ad market has also risen, albeit modestly, from 28.32 per cent to 28.88 per cent, prompting Ten, which believes the show's success should be reflected by a larger increase, to withdraw from the industry survey of TV ad revenue.