This article presents a comparison of the content of advertisements focusing on business to business and business to consumer services, taken from the eight principal business magazines of Brazil. It also examines the existence of different targets in the design of their content. The variables analyzed were: type of advertisement, appeal, headline, proof of quality, price, market segmentation and website address. The data were collected from the business magazines, totaling 130 advertisements, of which 37 were for business to business services and 93 were for company to consumer services. The results obtained through a simple frequency analysis demonstrate that in general, (i) more rational appeals were used, contradicting the theory; (ii) headlines were of higher quality than the news/information type; (iii) there was a greater presentation of the company's website address and (iv) there was a higher presentation of demographic segmentation. At the end, proposals are given for future studies based on the results found. Subsequent studies could be carried out to test these results with larger samples. The article concludes by giving additional comments, practical suggestions and additional recommendations for future investigations.