Entitled Sunset, the ad will air across the country for a five-week period on Channel 4, Channel 5 and satellite channels during programmes such as Big Brother, P rison Break and The Friday Night Project.
It is targeted at 18 to 25-year-old men and shows a couple sitting on a deserted beach when the woman dreamily says: "Tell me what you're thinking". After pondering the question, the man shatters her romantic illusions with the reply: "I was wondering who can swim faster, a horse or a dog."
It will also be shown in cinemas nationwide during showings of summer releases such as Grindhouse and Hostel 2.
Marketing director Karen Salters said: "The ad demonstrates the cheeky side of the brand and, in time-honoured fashion, raises a smile with everyone who sees it. Like the previous executions in the 'Have You Got A WKD Side' campaign, the ad shows how typically thoughtless men can be and we know this is something that our consumers can relate to."