Amazon has played down speculation that the company revealed the location of its second headquarters during the Super Bowl commercial.

Football fans accused Jeff Bezos of a major fumble claiming a cryptic clue during the ad pointed at Austin as the destination for the highly-sought after HQ2, according to the Daily Mail.

The tech giant has narrowed down the list of potential cities to host its second headquarters to 20.

In the commercial, Alexa - Amazon's version of Apple's Siri - loses her voice while attempting to give information on the weather in the Texan city, prompting eagle-eyed TV viewers to make the link. But Amazon has dismissed the speculation.

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The ad gained critical acclaim and came out in a number of polls as the best Super Bowl commercial.

It features Gordon Ramsey, Cardi B, Rebel Wilson, Sir Anthony Hopkins all taking it in turns to play the voice of Alexa as well as a cameo from founder Jeff Bezos.

But a number of people glossed over the stars' appearances and accused Amazon of revealing the location of its second HQ.

While tech companies have been known to drip feed clues and hints in press releases or during events, it would be a major shock if Bezos decided to use the Super Bowl ad to reveal such a high-profile move.

And a spokesman told USA Today as much in a statement, reading: "The Alexa Super Bowl spot and HQ2 are totally unrelated."

Amazon's current headquarters is in Seattle, Washington, but it has been contemplating a second hub for months.

Last year, it announced plans for HQ2 and asked for proposals from aspiring cities which wanted to land the bid and bring 50,000 new jobs to its residents.

The announcement sparked a bidding war across the country which saw applicants offer enormous city and state tax breaks along with other incentives such as new transport plans in exchange for being chosen.

Last week, Amazon narrowed the list of 238 hopefuls down to 20.

Raleigh in North Carolina, Atlanta, Miami, Columbus in Ohio and Indianapolis are among the surprising entries on the list, with New York City, Washington DC and Chicago among the more predictable.

Also on the list is Toronto. It is the only non-US city on the list and goes against President Trump's vision for the company to reinvest money it has saved through recent business tax cuts in US jobs.

Amazon's second HQ will bring 50,000 new jobs to wherever it goes, they said.

In a statement on Thursday, Holly Sullivan, an executive with Amazon Public Policy, said it was difficult to narrow down the list after receiving enthusiastic pitches from across the country.

"Getting from 238 to 20 was very tough — all the proposals showed tremendous enthusiasm and creativity," she said.

Amazon will spend US$5 billion ($6.8b) in the city where it builds its second base.

It has 140 fulfillment centers, where Amazon packages are put together and shipped, across the country.

Amazon soars ahead of rivals Apple - also hunting a second headquarters - in its global employee headcount.

After its acquisition of Whole Foods last year, Amazon's employee total jumped to more than 500,000, including the staff of other websites and businesses it owns.

There are 180,000 Amazon employees in the US alone.

Last year, the company vowed to create an additional 100,000 in 2018, including the 50,000 that will be created with its new campus.

Apple employs 123,000 people around the world, with 84,000 of those employed in the US.

The Amazon HQ2 bid sparked fierce competition across the country.

Some decided against it, including Little Rock, Arkansas, which said such a large hub would disrupt its lack of traffic and way of life.

Most were however eager to seize the opportunity to create new jobs and they put together aggressive proposals to try to lure the business.

Boston, which is on the list of 20 finalists, offered an Amazon "task force" - a team of city employees to work with it.

Newark and New Jersey offered a whopping US$7b break in city and state tax.

Not all of the proposals were made public. Atlanta's remained secret but city officials said it contained the most "aggressive" proposal it has ever put forward.

Theirs included tax incentives but officials have not revealed yet what those were.

Austin did not offer any city tax breaks when it submitted its bid.

Chicago, another finalist, offered US$2b in tax incentives.

Its officials also offered to spend another US$250 million to train up a task force from which Amazon would be able to hire.

The Chicago Tribune reported last year that its bid included; US$1.32b in EDGE tax credits and US$172.5m in sales tax and utility tax exemptions from the state; US$61.4m in property tax discounts from Cook County and Chicago; and US$450m in to-be-determined infrastructure spending from the Chicago Department of Transportation.