This is not an apples-to-apples comparison, because Whitman's spending reports only go through June 30. So for the most part, her figures reflect the primary election, while Bloomberg's account for his entire campaign. With that caveat out of the way, let's go to the numbers.
Bloomberg: $2 million
And there are some other areas where Bloomberg outspent Whitman by a country mile.
Bloomberg: $12 million
Whitman: $1.8 million
Rents must be a lot higher in Manhattan than in Cupertino. Apparently the same goes for staplers, paper clips, signature stamps, 3-hole punches, etc.
Bloomberg: $3.4 million
Whitman: $1.3 million
Each faced lightweight opponents, but Bloomberg seems to have been more paranoid about Comptroller William Thompson than Whitman was about Poizner. And with good reason: Thompson almost won.
Campaign literature and mailings
Bloomberg: $22 million
Whitman: $7.6 million
Look for Whitman to pull closer in the last few weeks of the campaign.
Lawyers and accountants
Bloomberg: $3.7 million
New York lawyers are expensive.
Bloomberg: $11.2 million
Whitman: $10.2 million
Whitman will end up crushing Bloomberg on this line item. After this campaign, Mike Murphy can retire to a private island with a lifetime supply of blow, interrupting his orgies only for the occasional cable news hit.