The gadget appears on a newly published list of gifts to the Prime Minister.

Also listed is a "leather jacket" from US President Barack Obama and "sportswear" from former Tory chancellor Lord Lamont.

Last week, Mr Cameron expressed his concern at the amount of tax paid by multi-national companies like Apple and Starbucks.

The latest details, for the quarter between April and June this year, list all gifts above £140. The PM is known to be a fan of iPads and has kept the device for "official use".

Under Whitehall rules, ministers must declare all significant gifts. Unless they choose to pay for them themselves, they are usually held by officials for safe keeping.

Two years ago, Mr Cameron opted to purchase a £429 iPad given by headphones tycoon Mike Faith. But another tablet, from Michael Bloomberg, the New York Mayor, was kept by the Cabinet Office.

The latest records show Mr Cameron passed on the opportunity to purchase the leather jacket and the unspecified sportswear.

The records also show the Tory leader spent almost £1.1 million on foreign trips over the three months.

Deputy Prime Minister Nick Clegg did not receive any gifts during the quarter, according to details from the Cabinet Office.