Well, I'll give 2 answers ...
Phil Simms set a Super Bowl record with an 88 completion percentage, 22 completions in 25 attempts, in Super Bowl XXI against the Denver Broncos.
The highest completion percentage prior to Simms was 85.7 percent by Bob Griese in Super Bowl VIII against the Minnesota Vikings. However, Griese only attempted 7 passes in the game and completed 6.
For QBs that attempted at least 20 passes, the highest completion percentage was 73.5 percentage by Ken Anderson of the Cincinnati Bengals in Super Bowl XVI against the San Francisco 49ers. He completed 25 passes in 34 attempts.
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