http://support.apple.com/kb/HT4228
Quote:
Apple and its partners use cookies and other technologies in mobile advertising services to control the number of times you see a given ad, deliver ads that relate to your interests, and measure the effectiveness of ad campaigns. If you do not want to receive ads with this level of relevance on your mobile device, you can opt out by accessing the following link on your iOS 4 mobile device: http://oo.apple.com. The message "You have successfully opted out" will appear and you will be automatically opted out of interest-based ads.
Make sure you are using a mobile device running iOS 4 or later. If you receive an "Opt out not successful" message, please wait a few hours and try again.
A few things you should know:
You may still see the same number of ads as before, but they may be less relevant because they will not be based on your interests.
You may still see ads related to the content in an application or based on other non-personal information.
If you use more than one Apple mobile device running iOS 4, you will have to opt out from each device individually.
Opting out applies only to Apple advertising services and does not affect interest-based advertising from other advertising networks.
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To be clear, you can't avoid the ads
You just opt out of the personalization of ads, similar to Google's
http://www.google.com/ads/preferences/