Adsense Implementation Question for Best Targeting

Does it matter if in souce the code is above the text or under?

[Erku]

When you go to an article page and right click to see the source code.

For best targeting purpose does it matter if the adsense code appears above the actual article body text or under it?

I refer to adsense code location in the SOURCE CODE no where adsense appears on the article page.

thank you for documented help. Particularly if you have google reference on the issue.

[incrediBILL]

I would suggest using section targeting around your content area.

However, not sure what placement of ads impacts relevance or payouts.

[ken_b]

I have source code pages where the AdSense code appears above the main content, pages where the code appears in the middle of the source page and pages where the code appears at the bottom of the source code.

In 6 years I haven't been able to tell the difference when it comes to the accuracy of targeting.