It says: "If you eat and drink more calories than you burn off, you'll gain weight."
Another ad, which will air later this week, features activities that add up to burning off the "140 happy calories" in a can of Coke.
But Mike Jacobson, executive director for the Center for Science in the Public Interest, said that if the company was serious about tackling obesity it would stop fighting a tax on its drinks.
"It looks like a page out of Damage Control 101," he said. "They're trying to disarm the public."
Industry tracker Beverage Digest has reported that consumption of fizzy drinks in the US has been declining steadily since 1998.
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