Apple has mocked Microsoft's recent $300 million advertising spend in its latest 'Mac Vs PC' advert.

Titled the Bean Counter Ad, we see Mr Mac question Mr PC about the mountain of money spent on the recent Seinfeld/Gates promo and the meagre amount invested in fixing Vista.

This is the first of two new adverts promoting the Apple brand. The second derides Microsoft's decision to go back to naming Windows, er, Windows.

In the advert, every time the word Vista is mentioned by Mr Mac, it is buzzed out.

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The 'Get A Mac' adverts were first launched by Apple in 2006, and star Justin Long (Mac) and John Hodgman (PC).

The UK version features comedy duo Robert Webb (Mac) and David Mitchell (PC).

Microsoft's recent advertising campaign featured both Jerry Seinfeld and Bill Gates. The latest advert dropped Seinfeld in favour of putting a more positive spin on the 'I'm A PC' motif from the Apple promos.