Talking on his syndicated radio show on Tuesday, Limbaugh took issue with the role of the film's main antagonist Bane.
Mitt Romney has come under fire from Democrats and the Obama administration for his record as CEO of investment firm Bain Capital, and the right-wing radio host saw no coincidence in the similarity between the name of the company and the character played by Tom Hardy.
"Do you think it is accidental that the name of the really vicious fire-breathing, four-eyed whatever-it-is villain in this movie is named Bane?" he told listeners, according to The Hollywood Reporter.
"The audience is going to be huge. A lot of people are going to see the movie. And it's a lot of brain-dead people, entertainment, the pop culture crowd, and they're going to hear Bane in the movie and they're going to associate Bain.
"And the thought is that when they're going to start paying attention to the campaign later in the year and Obama and the Democrats keep talking about Bain, not Bain Capitol but Romney and Bain, that these people will start thinking back to the Batman movies - 'Oh yeah, I know who that is!'"
Bane has been established in the Batman universe for 19 years, having first made his appearance in the 1993 comic arc 'Knightfall'. He also appeared in a minor role in 1997's Batman and Robin.
The Rush Limbaugh Show is the highest-rated show in the US, and Limbaugh is among the highest paid people in US media, signing an eight-year contract in 2008 for $38 million a year.
Watch The Dark Knight Rises' trailer below: