WordPress doesn’t offer a hook for what you want to do. In which element would you place the ad?
The usual RSS-2-Feed has meta data and items (the content). There is no other element.
See wp-includes/feed-rss2.php
for details.
Update
Adjust the following code to your needs and put the file into your plugin directory:
<?php
/*
Plugin Name: Last man adding
Description: Adds content to the last entry of your feed.
Version: 0.1
Author: Thomas Scholz
Author URI: http://toscho.de
Created: 31.03.2010
*/
if ( ! function_exists('ad_feed_content') )
{
function ad_feed_content($content)
{
static $counter = 1;
// We only need to check this once.
static $max = FALSE;
if ( ! $max )
{
$max = get_option('posts_per_rss');
}
if ( $counter < $max )
{
$counter++;
return $content;
}
return $content . <<<MY_ADDITIONAL_CONTENT
<hr />
<p>Place your ad here. Make sure, your feed is still
<a href="http://beta.feedvalidator.org/">validating</a></p>
MY_ADDITIONAL_CONTENT;
}
}
add_filter('the_content_feed', 'ad_feed_content');
add_filter('the_excerpt_rss', 'ad_feed_content');
Is this the effect you had in mind? As you can see, adding content is rather easy. :)