The 30-second spot for Microsoft's media player Zune features financial planner Wes Moss, best known for being a contestant on the US version of 'The Apprentice' with Donald Trump.
Moss states in the ad: "People worry about the capacity of their iPod, what about the capacity of their bank account? At a buck a song they'll run out of money before they run out of space."
The ad pushes Microsoft's Zune Pass subscription service, which offers unlimited song rental for $15 a month, as a much cheaper option.
The campaign is an extension of Microsoft's efforts to position itself as the sensible brand during a recession while slamming Apple as a vanity choice.
Earlier this year Microsoft launched an ad featuring a thrifty consumer called Lauren who emerged empty-handed from an Apple store after failing to buy a laptop for less than $1,000.
Some have attacked Microsoft's figures for being misleading because the Zune ad assumes owners would have no music on CD to add to their iPod and it also banks on them buying a track at a time rather than buying albums.