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Introducing the video, O'Brien said, "Apple is claiming Samsung copied iPhone technology to market it's own products. Well Samsung's vice president of electronics has already released a video that's defending his company."
The video short introduces an executive who states Samsung is "vigorously denying" allegations that Samsung copied Apple's technology, portraying side by side photos of the iPhone and iPad next to Samung devices and saying they are "not even close!" to audience laughter.
"It's not just electronics. Samsung's originality is also on display in our home appliances," the executive says as he peels off his suit jacket to reveal jeans, a black turtle neck and the round glasses worn by Apple's late founder Steve Jobs.
He then directs attention to Samsung's "Macrowave oven," a "Vac Pro" and a front loading "iWasher" with a giant iPod-like scroll wheel control.
"Don't believe me?" the Jobs impersonator asks. "Then come to our retail stores where you can talk more about our products with a Samsung Smart Guy," with a depiction of a blue shirted retail associate wearing an iconic lanyard.
The presenter next jumps into character playing Apple's British chief designer Jonathan Ivy, who describes Samsung as inspired by its founder "Stefan Jobes," before a "Samsapple" logo fades in ad the slogan "Think Slightly Different' appears.
O'Brien's show has previously aired spoofs poking fun at Apple's introduction of iPad 2 and controversy surrounding the release of Final Cut Pro X.
Few consumer electronics products are well recognized enough to serve as mainstream parody material, but Apple's Macs, iPods, iPhone and iPad have been regularly spoofed by late night comics and in shows such as "Saturday Night Live," providing millions of dollars worth of free advertisement for Apple.