The new advert pushes the music rental model that its media player Zune uses, stating that ownership of music is the most expensive option. The Zune comes with a US$14.99 per month music rental service compared to Apple's preferred technique of selling music directly.
“People worry about the capacity of their iPod,” the advert states.
“What about the capacity of their bank account? At a buck a song they'll run out of money way before they run out of space.”
The campaign is part of Microsoft's continuing efforts to promote the idea of an 'Apple Tax', the idea that Apple is both expensive to buy and also to run.
Previously Microsoft had focused on the desktop market but its now aiming at Apple's phenomenally successful media players, which hold over two thirds of the market compared to the relatively unpopular Zune.
However, Microsoft's figures have been attacked as misleading. A top of the range iPod would take a lot of money to fill but the advert assumes that owners would have no music on CD to add to the iPod and also banks on them buying a track at a time rather than buying albums.