A new Microsoft (NSDQ: MSFT) ad notes that it costs $14.99 a month to subscribe to the Zune’s unlimited music subscription service—but $30,000 to fill a 120 gigabyte iPod with songs. Not quite a fair comparison since Apple (NSDQ: AAPL) doesn’t have a subscription service, but that’s the point. The company is trying to position itself as the best option for thrift-conscious consumers. It’s back to the future for Microsoft, which has also cast the PC as a less-expensive alternative to Macs in a series of TV commercials.

SEE ALSO: Microsoft Readies Zune’s International Debut But May Not Happen Until 2010

It’s worth mentioning that the Zune ad makes no mention of the music player itself, yet another sign that Microsoft is increasingly emphasizing the services associated with the device, such as ZunePass and the Zune Marketplace, rather than the device itself.

The new ad, after the jump.