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Carlsberg-Tetley's latest ad for its leading beer brand is something of a fantasy sequence for lager louts. Entering Adwatch at number 17 this week with 47% recall, the ad created by Saatchi & Saatchi seems to be lingering in the minds of viewers.

The 40-second 'Holiday' ad shows three blokes going on their dream vacation.

Pints of Carlsberg are handed out as they board the plane, on which they are the only passengers. The luxury jet's facilities include a big TV screen, a bar and a chef.

When they arrive at their plush hotel they go out onto the balcony, Carlsbergs in hand, only to be disturbed by the noise of the building site, and the sight of a labourer's bum cleavage. But to the lads' surprise the workers turn out to be sexy women.

The ad carries the strapline, 'Carlsberg don't do holidays, but if we did they'd probably be the best holidays in the world'.

Bobby Hui, group planning director at Saatchi & Saatchi, argues that while Carlsberg's previous advertising was strong, its emphasis was on the corporate rather than consumer side. He says: 'We wanted to take the truth about the product - that it's probably the best lager in the world - and make it relevant to today's young drinker. We're trying to build a bridge between the good quality of the product and the quality experience it offers you.'

The campaign's core target audience is 18- to 24-year-old male drinkers, and Hui says that Carlsberg is trying to reconnect with the humour of young men. He refutes suggestions that the ad is sexist, and insists that the women depicted are not glorified sex objects, because they are actually doing a job. 'We researched the ad with women, and they were happy with the content,' he says.

Hui argues that in a market where all lagers can seem the same, emphasis on quality is important. 'What we've done with this campaign is to take various items of interest for young men and put a quality spin on it. Given the choice, everyone would always choose the best quality product,' he says.

The pounds 6.5m campaign marks Carlsberg's first TV advertising for two years.

Its previous campaign, also through Saatchis, ran in Christmas 1998. It moved away from lad-oriented advertising to position the brand as a contemporary classic.

Set in 1883, the ad showed Carlsberg's Emil Hansen failing to interest passers-by in his product, which was followed by images of people enjoying the popular lager in the present day.

Last year Carlsberg invested an estimated pounds 10m in sponsorship for Euro 2000, during which period the brand saw a 48.2% sales increase.

'Holiday' was launched on December 1 and ran until January 14. A second ad called 'Bank', to be aired this summer, will continue in the same vein, with Carlsberg's view on how a dream bank should really treat its customers.