It is the latest in a line of anti-Apple antics which certainly amuse the unwashed. At a company event in Seattle in September last year he snatched the device and pretending to stomp on it while slagging off the hallowed Apple phone.
When Ballmer was visiting Trevecca Nazarene University in Tennessee, a student handed him an Apple MacBook and asked him to sign it. The student promised the Mac had Windows installed on it.
Ballmer said "oh yeah" in a sarcastic tone before letting out a mischievous laugh and scribbling his name and the words "Need a new one?"
The whole event was filmed for YouTube by Gaines Kergosien. Oddly, rather than the smug Apple fanboy winning, it strikes us that Uncle Fester comes off better out of it.
Ballmer is starting to become a cult icon for doing strange things in public including bouncing across the stage shouting his message while pulling facial expressions.
Associated Press found a shrink - Dr Peter Langford - who analysed Ballmer's antics and he came to the conclusion that it was all calculated lunacy, and that he is intentionally playing an over-the-top character.
He probably will not reach true iconic status until he actually punches Steve Jobs in the face or makes an Apple fanboi cry. Just throwing you a few hints Steve.