A battle of the "Jims" is heating up in the Sixth District.

A day after Rep. Michele Bachmann released her third TV ad slamming DFLer Tarryl Clark over taxes, Clark responded Wednesday with a spot that directly attacks Bachmann's "Jim the Election Guy" theme.

Clark's ad features several "actual Jims" who say they live in the Sixth District and then jab at Bachmann over BP and her vote on financial reform and health care legislation.

Clark has been using the "Jims" in web ads for several weeks and held a press conference with two of them last week at the State Fair.

"His name's not even Jim!" says one of them, pointing to the man from Bachmann's commercials.

The Clark ad revisits the BP controversy that the state senator highlighted in a spot several months ago. She also switched Bachmann's "Tarryl ♥ Taxes" sign for one reading "Bachmann ♥ BP."

"She said holding BP accountable was 'extortion,'" says one of the Jims, referring to Bachmann's reaction to a White House call for the company to set up an independent fund after the oil spill.

Another Jim then says that Bachmann has taken money from Wall Street and insurance companies "and then voted to let them off the hook," citing the financial and health reform bills.

The ad is Clark's third of the campaign. It follows a bio ad she released last week.

UPDATE: In a response to the ad, Bachmann's camp notes that the congresswoman said BP should be held liable for the spill. "Tarryl is hiding behind a gimmick, in hopes of distracting the voters of the 6th Congressional District away from her record of higher taxes," writes senior advisor Andy Parrish.