Found at Bits & Pieces.
Update 11/13/06: It's a dutch milk company Melkunie's ad for a milkshake. See the video!
Thanks Kees de Vries!
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http://video.google.com/videoplay?docid=3186156620902974719&q=melkunie+zijspan&hl=nl
There where several commercials featuring cows in funny situations, promoting a range of milk products.