A new television commercial for the Fiat 500 Abarth is expected to be banned in both the US and Australia.

The advertisement will likely never be seen in the two countries because of risque content and high-speed driving.

The Fiat advertisement opens to a man caught staring at a beautiful woman fixing her shoe. The woman confronts him in Italian, accusing him of undressing her with his eyes. She continues pressing closer to the man, finally dipping her finger in his coffee and letting the foam drop on her cleavage.

Just as she appears to be leaning in for a kiss, the man opens his eyes to find the Italian woman transformed into the new Fiat 500 Abarth. As a voice over announces that "you'll never forget the first time you saw one", the vehicle races away.

Fiat has found great success with the re-launch of the cinquecento, but perhaps the most recent commercial has gone too far. Censors in the United States are likely to ban the ad due to the sexual innuendo, while it's the high-speed recklessness that Australians object to.

Is the advert too racy? Or does it include too much racing? Decide for yourself by watching the hot ad below, it may be your only chance to see 'Seduction' by Fiat: