Amobee Media Systems, a San Francisco start-up that says it is pioneering a new kind of mobile advertising, has raised an undisclosed amount of financing in a second round from Accel Partners, Sequoia Capital and Globespan Capital Partners.

Amobee raised $5M in 2005 from Sequoia and Accel.

The company told VentureBeat last week that its service lets users choose whether they want to view non-voice content with advertising, or pay to avoid advertising. The service allows carriers to fund non-voice services with ads, including everything from WAP browsing, video, music, SMS, MMS and games. The advertising would be targeted, based on what content is being viewed.

The service is an “opt-in” system for users. The company said the round would take Amobee to profitability.