We can (almost) forgive Jerry Seinfeld for Bee Movie. But this one just stings.

Microsoft unveiled a new commercial Thursday night featuring the comedian, and to call it underwhelming is an understatement. The ad, which finds a churro-chomping Jerry helping Microsoft founder Bill Gates find the right pair of loafers at a discount shoe store, is so dull, so random and, worst of all, simply not funny, it makes Mac guy Justin Long look like a comic genius. (Although we admit Gates whipping out his Shoe Circus Clown Club card did make us crack a smile.)

Oh yeah, lest we forget, Jer was reportedly paid $10 million to appear in this spot, part of Microsoft's new $300 million campaign.

But that's our two cents. (Certainly not 10 mil!) Have a look and let us know what you think.

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