The Media Guardian reports that the Mr. Kipling Christmas ad campaign, which shows a woman giving birth to a baby girl during a nativity play, has received over 100 complaints in the UK.
The TV commercial, created by Saatchi & Saatchi, has been branded "blasphemous" and "offensive" by viewers.
The advert opens with a shot of a screaming woman named Mary apparently about to give birth. When the camera pans out it becomes apparent she is acting in a badly acted nativity play.
One of the people watching the play asks: "Has Mr Kipling ever directed a nativity play before?" A vicar replies: "No, but he does make exceedingly good cakes." At the end of the ad, over a picture of the Mr Kipling cakes, a voiceover cries: "It's a girl!"
A total of 120 viewers have so far complained to the Independent Television Commission, which is investigating their comments.