Opera Software has released its State of Mobile Advertising report for Q3, 2012. Among its findings were that iOS continued to deliver the highest eCPM (Effective Cost per Thousand Impressions), of $1.64, during the quarter.

Thats particularly pushed up by the iPad, which has an eCPM of $4.42. By comparison, Android had an eCPM of $0.88 during Q3 – well below even RIM, at $1.06.

Using data from the Opera advertising platform, which serves 10,000 mobiles sites and apps, the report also found that apps outperformed mobile sites.

Apps generated 73 per cent of revenue on the Opera ad platform, with eight in 10 visits coming from apps – its worth noting, though, that that does mean that sites earn more per visit than apps.

During the quarter, Sports became the top category for mobile ad revenue, taking around 30 per cent of overall revenue. The Business, Finance & Investing category, meanwhile, continues to generate the most revenue per impression.

Users in the UK are more likely than the rest of the world to use mobile to interact with Arts & Entertainment, and Health, Fitness & Self Help content. Were also four times more likely to use a BlackBerry handset – so if RIMs situation seems rough as a Brit, just think about its penetration around the rest of the globe.