This works better for me :
Code:
<if condition="$post[postcount] == 1">
<if condition="in_array($bbuserinfo['usergroupid'], array(1, 2, 3, 4, 8, 9, 10, 22, 6))">
$spacer_open
<div style="padding:0px 0px $stylevar[cellpadding]px 0px">
<table class="tborder" cellpadding="$stylevar[cellpadding]" cellspacing="$stylevar[cellspacing]" border="0" width="100%" align="center">
<tr>
<td class="thead" align="left">Sponsored Links</td>
</tr>
<tr>
<td class="alt1" align="center">
<script type="text/javascript"><!--
google_ad_client = "pub-8986773341913936";
google_ad_width = 728;
google_ad_height = 90;
google_ad_format = "728x90_as";
google_ad_type = "text_image";
google_ad_channel ="";
google_color_border = "8B1306";
google_color_bg = "132C4B";
google_color_link = "FFFFFF";
google_color_url = "FFFF00";
google_color_text = "FFFFFF";
//--></script>
<script type="text/javascript"
src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
</td>
</tr>
</table>
</div>
$spacer_close
</if></if>