Microsoft has allotted 300 Million for their latest advertising campaign that tries to undo the damage that has been done by the “Mac vs. PC” ads done by Apple. The first couple of ads featured casual banter between Bill Gates and Jerry Seinfeld and mostly felt like Seinfeld mini-episodes that were so far left field that most people didn’t know what they were about until the commercial was over.

Some say that these first two commercials were a waste of time, money and airplay by they paved the way for the latest three commercials and got us all thinking about Microsoft – and in a positive way to boot. They have a lot of work to do, and although Windows 7 has had some attention recently, I’m still not holding my breath that it will be “the best OS ever”.

In the meantime, take a look at all three of the latest ads below.