Apple is back in advertising business with a few more potshots at Microsoft in two new "Mac vs. Pc" ads that went live yesterday, shortly after Microsoft launched a series of its own with little courage and no effective result whatsoever.

The first ad shows PC splitting a pile of cash in two. To his right lies a mountain of money which he’s putting aside for advertising and to his left lays a significantly smaller pile set aside for fixing Window’s Vista. John Hodgman's PC character is separating dollar bills into two piles. The much larger pile represents Vista advertising spending and a smaller pie is for fixing Vista. PC eventually decides to move all money to Vista advertising, when he agrees that the small pile won’t be enough to cover the fixes necessary for Vista.

So Apple’s wasting no time! It’s indeed quite embarrassing that Microsoft’s new Jerry Seinfeld campaign is costing the company $300 million and the actual results are close to zero.

The second ad isn't much better and attempts to bash Microsoft's new commercials for avoiding the V word (Vista). And just like the other ad, it makes no mention of anything Mac, instead focusing entirely on Microsoft's decision to launch an ad campaign of its own.

"Both bash Vista without saying anything positive about the Mac and they bash it for its promotion as much as for the product that's being promoted,” wrote former PCWorld editor, Harry McCracken.

This situation may become extremely delicate if Apple, blinded by its current success and inspiration, makes a small bad move. Because it seems that the competition between the two companies is starting to turn into something else.