If we were to write this news story in txt speak, we would need just three letters to describe the new Micrososft TV ad: WTF?

Granted, it must have been hard to compete with the popularity of Apple's Mac Vs PC ads, especially as they, you know, kind of said something about what sort of computer you were going to buy, but Microsoft's left field effort, entitled Shoe Circus, is just plain ridiculous.

It stars one of the biggest figures in entertainment, Jerry Seinfeld, alongside Mr Bill Gates. We see them meet up in a discount shoe store.

The advert then unfolds and the pair discuss shoes and life. And, well, that's about it. Then we hear that the 'future' will be 'delicious'. Now we are sure that there's some hidden meaning in this, but it's a Friday and our brains aren't really working quite as well as they could be.

$300 million marketing push

What is clear, however, is the amount of money that will be spent on marketing by Microsoft, which is reportedly $300 million – with this advert just the start.

Speaking about the marketing push, Brad Brooks, a corporate vice president at Microsoft, said: "What the brand stands for, particularly in the case of Windows Vista, has been defined by the competitors. The time is now for us to get in and start telling our story."

Indeed, we're not really sure if that comes through in this 'shoe store' skit, but there you go.