You can watch it below.
"Every time you fill your tank, the oil companies fill their pockets," an announcer says in the spot, which opens on a shot of a car's gas tank. "Now Big Oil's filling John McCain's campaign with 2 million dollars in contributions. Because instead of taxing their windfall profits to help drivers, McCain wants to give them another 4 billion in tax breaks." (Here's a report from Campaign Money Watch on McCain's ties to the oil industry.)
The spot then cuts to a picture of McCain standing with President George W. Bush.
"After one president in the pocket of big oil, we can't afford another," the announcer says. "Barack Obama: A windfall profits tax on big oil to give families a thousand dollar rebate. A president who'll stand up for you."
"Barack Obama's latest negative attack ad shows his celebrity is matched only by his hypocrisy, after all it was Senator Obama, not John McCain, who voted for the Bush-Cheney energy bill that was a sweetheart deal for oil companies," McCain spokesman Tucker Bounds said in response to the spot. "Also not mentioned is the $400,000 from big oil contributors that Barack Obama has already pocketed in this election."