The 'Get a Mac' TV ads, airing in the US, once again feature actor Justin Long as Mac and author John Hodgman as PC.
The first ad, called 'Bean Counter' created by TBWA\Media Arts Lab, shows the duo discussing how to "fix" Vista. It ends with PC deciding to throw more and more money into advertising without fixing Vista's bugs.
'Bean Counter'
The 'V Word' ad sees PC attempting to bleep out every mention of the word "Vista" with a buzzer overriding all Mac's efforts to speak.
'V Word'
The latest ads follow Microsoft's $300m global campaign, launched earlier this month.
The Microsoft campaign, created by Crispin Porter + Bogusky, was launched to take back some of the ground gained by Apple with its long-running Mac vs PC ads, and reassure customers about Windows Vista.
It features ordinary PC users as well as celebrities, including Pharrell Williams and Eva Longoria.
The US campaign kicked off with a number of ads featuring comedian Jerry Seinfeld and Microsoft founder Bill Gates teaming up. The campaign had mixed reviews, with some people admiring the company for trying something different and quirky, and others criticising it for responding to Apple's marketing strategy.