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It was the one where a son is listing, for his father, the features of a PC he wants for his birthday. 'Well, it's got a P4 3.46GHz processor ... 256Meg PCI Express Graphics ... 5.1 surround sound speakers ...,' he says. The scene then changes to the father sat at a PC followed by a shot of a Dell sales assistant. The ad then shows a PC system with the superimposed text 'Dell Dimension 1100 with Intel Pentium 4 Processor Was £489 Now £399'. A voice over emphasises: 'This Dimension desktop with an Intel Pentium 4 processor is now only £399.'

The problem? You've guessed it - the £399 PC does not have the spec listed by the child. DSG Retail Ltd and a member of the public both complained to the ASA that the ad was misleading in that a false equivalence had been set up.

Dell Computers insisted that the ad did not imply that the features listed in the father and son sequence were included in the PC system at the end of the ad. Specifically, the father was not shown agreeing to buy the PC for his son, nor did the ad state that the PC systems shown at the end of the ad had those features.

The ASA, however, was not convinced and concluded the ad was indeed likely to mislead viewers. It has ruled that the breached CAP (Broadcast) TV Advertising Standards Code rules 5.1 (Misleading advertising) and 5.2.3 (Qualifications). It can not be shown again in its current form.