While most major advertisers are reluctant to run television commercials Sept. 11 for fear of being viewed as insensitive, other corporations are looking for "tasteful" ways to sponsor network programs.

Nextel Communications Inc. announced last week that it would once again underwrite CBS' broadcast of "9/11" on Sept. 11, after President Bush's planned televised address to the nation. Nextel was the exclusive underwriter in March when CBS first aired the documentary on New York City firefighters, watched by an estimated 52 million viewers.

Nextel joins Boeing Co., which agreed last week to underwrite NBC's live broadcast of the annual "Concert for America," from the Kennedy Center for the Performing Arts in Washington, D.C. Boeing, Nextel and Procter & Gamble Co. are among a small group of advertisers who have purchased commercial time on Sept. 11. Although ABC, CBS and NBC said some advertisers have expressed interest in advertising on Sept. 11, most have declined rather than risk offending anyone.

"We are going to lay low," said Ryndee Carney, spokeswoman for General Motors Corp., the nation's largest advertiser. "We aren't going to advertise in regular programming or any retrospectives out of respect for people's feelings."

Soft-drink companies, including Pepsi-Cola, also will take a pass. The company's usual fare of fun and bubbly ads just didn't seem appropriate.

"We felt that for that day, it was appropriate to go black," said Dave DeCecco, spokesman for Pepsi-Cola Northwest.

The decisions underscore the difficult challenge that advertisers and networks face as they decide how to respectfully recognize the one-year anniversary of the attacks.

CBS News is planning all-day coverage of the first anniversary called "9/11: The Day that Changed America." ABC and NBC also are planning a full day of coverage. ABC's broadcast will include a Peter Jennings forum called "Answering Children's Questions," and Tom Brokaw will host a town hall meeting before the "Concert for America" on NBC.

Fox is turning over its two-hour prime-time block, which will air without commercials, to the Fox News division.

The WB is planning to broadcast the movie "My Dog Skip," as a "family alternative" to the Sept. 11-themed programming that will dominate other major broadcast networks. So far, no advertisers have agreed to buy time during the movie.

Lost $300 million

The major networks -- which after last year's attacks ran news around the clock for four days without commercials -- together lost about $300 million in advertising revenue. The networks could lose an estimated $60 million this year if this Sept. 11 turns out to be commercial-free.

Some cable networks also will run commercial-free programming. The Discovery Networks, which includes Animal Planet and the Travel Channel, plans to run commercial-free Sept. 11-related programming on its networks. Lifetime Movie Network, which will present inspirational movies, decided not to run advertisements on its channel or Web site for the day.

"We just felt it was the right thing to do," said Patricia Kollappallil, Lifetime's spokeswoman.

Nextel Communications, however, felt strongly about taking part in the day's coverage, said company spokeswoman Audrey Schaefer. The company was overwhelmed with hundreds of e-mails, calls and letters after it sponsored the March broadcast of "9/11," which was filmed by two brothers who were in Lower Manhattan that morning who happened to be taping a documentary on the firefighters. One of the brothers heard a roar and turned his camera to the sky, capturing the first plane to strike the World Trade Center.

Nextel, which provided more than 2,000 cell phones to rescue workers on the day of the attacks, agreed to underwrite the program after seeing just a few minutes of footage, Schaefer said. "We felt the subject matter required the dignity of not having any commercial interruptions."

Instead, Nextel's seven-minute segment was devoted to public service announcements and a montage honoring the rescue workers. After the broadcast, Schaefer said she personally received more than 600 e-mails, including only one from a viewer who complained about the harsh language.

"We're not sponsoring commercials, this is underwriting a film," Schaefer said. "Our motivation is certainly not to sell cell phones. Rather, we want to mark a day that is about remembrance, reverence and respect."