A Microsoft training video created by Ricky Gervais has surfaced on online video sharing sites. 

The video sees Gervais resurrect his David Brent character from the BBC comedy The Office. 

The video, for which Gervais received a six-figure sum according to The Times, was apparently created in 2003 after the second series of The Office finished. 

The Microsoft video was uploaded to video sharing sites such as YouTube and Google Video. 

YouTube has since removed the file at the request of Microsoft, but it is still available on Google Video, split into parts one and two. 

The video, entitled Office Values, is hosted by Gervais's writing partner Stephen Merchant posing as a Microsoft employee.

In the 30-minute piece, Brent offers himself for managing director of Microsoft UK, in exchange for a £40,000 a year salary and a new Mondeo. 

Brent also quips that it would be easier to talk to Osama Bin Laden than Bill Gates, since he's a busy man and didn't make "his fortune by spending time in meetings with idiots. I bet no one watching this has even spoken to him. It'd be easier to talk to Osama Bin Laden."

The third series of the Ricky Gervais podcast launched earlier this week on iTunes and Audible.