The TV spot shows the "technically savvy" student, Giampaolo, handed the cash with the promise that he can keep whatever he buys.
Surveying computers in a large store, he rejects a Mac because he thinks they are "more about aesthetics than computing power".
In the end, he plumps for a HP PC.
The ads have struck a nerve on the internet, with pro-Mac bloggers outraged by the new ad.
Tom Reestman, writing on the Apple Blog, said: "The star of the new ad, Giampaolo, claims to be technically savvy, and then spends the rest of ad proving he’s not."
Prince McLean, writing on Apple Insider, said: "The strangest point of this ad is that Giampaolo didn't get the portability, battery life, and power he was looking for, he just ended up with a cheap-appearing machine that obscured its real technical limitations under a flashy layer of misleading, specification-oriented marketing, the very thing he thought he was avoiding with HP: buying a brand rather than a computer."
The ad is the second in the "laptop hunter" series by Crispin Porter & Bogusky.
LONDON - Microsoft has launched another US ad attacking Apple Macs, featuring a student trying to find the best value computer for $1,500.