The broadcaster has reportedly blocked any ads from being run against clips of Boyle, the 47-year-old Scottish sensation, while it negotiates special terms with YouTube that will allow it to play pre-roll ads on the videos.
However, dislikes pre-roll ads and generally uses text ads and some overlay advertising which appear at the bottom of the screen while the video is playing.
Ben McOwen Wilson, the director of online for ITV, told TimesOnline: "We don't want to be part of YouTube's standard terms and conditions, because content like Susan Boyle is unique."
His boss, executive chairman Michael Grade, .
Last November, Grade told the IBC technology conference: "The day that Google or Joost or any of these people start investing £1bn a year in UK content is the day I'll start to be worried.
"They're all parasites, they just live off our content is what they do. As long as we can create the content, the content is the keys to the castle for us going forward."
ITV and YouTube have so far failed to reach an agreement on Boyle, which has cost millions in lost revenue as, depending on what country the viewer is in, YouTube advertisers pay between $20 and $35 or between £20 and £35 for every 1,000 views of a video.
The .
It has been viewed more than 40m times since it was uploaded on April 11.
However there are dozens more Susan Boyle videos posted on YouTube that have also racked up millions of views.
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