Apple CEO Steve Jobs might not like it. But an adult-entertainment company is cashing in on his new signature product.

Jobs' stance on adult content is a much-discussed topic. Apple made headlines with the removal of adult-oriented apps and more recently has taken a jab at Google, saying its Android operating system is the place for porn in the mobile realm and that Apple isn't "going to go there."

Jobs might be deflecting fans of adult entertainment away from his company's products, but Pink Visual is fully embracing Apple's devices, especially the new iPad.

Pink Visual rolled out the first iPad-optimized adult site on the Web, PinkVisualPad.com, the day the iPad hit stores. The forward-thinking strategy is part of what keeps the adult-content company ahead of the curve in an otherwise crowded field, according to President Allison Vivas, who has attracted some accolades in the past for her business acumen.

Vivas doesn't much care whether Jobs likes it or not. She's not necessarily looking for a porn app, though one would be nice. Instead, she's looking at a huge potential market of sophisticated consumers shelling out $40 for three-month subscriptions to watch porn on the iPad's superior screen. Already, about 10 percent of iPad buyers have been attracted to her product. And that could spell quite a healthy niche in a crowded online-porn market.

"We think Apple has been pretty smart in a lot of their moves. We'll position ourselves to be flexible—we think if Apple sets the standard, most other companies will be emulating them," she said. And she doesn't mind being one of those companies, even if Apple's boss doesn't like her site.

Vivas said that PinkVisualPad.com was actually ready for launch a week ahead of the iPad itself, the end of some meticulous planning.

Vivas said Pink Visual registered the domain name the same day Steve Jobs officially unveiled the device and, more importantly, the name iPad, on January 27. As more details emerged on the technical aspects of the product, the company was able to fine-tune it and launch on the same day Apple rolled out the iPad.

Tech focus is what Vivas said sets her company apart from an otherwise crowded industry.

"Our staff here, myself included, were attracted to the technology versus the adult content," she said. "Our data shows the general consumer just wants more adult content. We have lots of content, but what makes us different is being focused on technology."

And so, that is the basis for PinkVisualPad. The site skirts Apple's App Store policies by being an independent website optimized for iPad, instead of being a standalone application.

App or no, the site is seeing big visitation numbers—so far, PinkVisualPad.com has received about 400,000 page views with 51,000 unique visitors. The unique visitor count is about 10 percent of the 500,000 or so iPads sold by Apple since the device's release. The company refused to release revenue figures.

The site offers three subscriptions—a one-day pass for $1, a one-month subscription for $25, and a three-month subscription for $40. Vivas said the early returns show the customers coming in for the one-day pass and choosing to subscribe, with 70 percent opting for the one- and three-month options.

Does Vivas bemoan Apple's heavy-handed content policies? Not at all, and Pink Visual's business philosophy reflects that.

Vivas said that the company would examine creating an official app, looking to capitalize on the benefits of the one-click purchase of the App Store, should Apple relax its policies.

The nature of the content aside, Pink Visual is employing the same strategy that many other companies are looking to bring to the iPad—the best experience possible.

"We want them to want to pay for the product, which is the experience. The Apple consumer in general is willing to pay a reasonable price for a great experience," Vivas said.

Vivas said that about 25 percent of the company's 70 employees are devoted to tech in the form programmers, systems administrators, and graphics designers. The company currently utilizes standard HTML and CSS to deliver its content, staying clear of another Apple battle—that of Flash versus HTML5.

Flash, for many sites, is the basis of video delivery. However, Jobs has run with the idea that the technology is prone to crashing and is an energy hog, a key component in iPhones and iPads, which run on batteries. HTML5 is the next iteration of the language of the Web and needs no type of plug-in, unlike Flash.

This battle has put many adult-entertainment companies behind, as many of the sites are based on Flash, and now the companies are scrambling to adapt to Apple's embrace of HTML5.

And, just like many other mainstream companies, such as the Wall Street Journal and Condé Nast, Vivas and Pink Visual are looking to the iPad as a shot in the arm. After all, even the adult-entertainment industry has been in a recession, due to what Vivas called "crazy piracy" and oversaturation.

And, just like many other companies, Pink Visual sees a future in mobile devices, but the key is to stand out in a jam-packed market.

"Now we're seeing more and more companies moving toward mobile. Not too many sites are penetrating the market," Vivas said.

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Rick Johnston is an associate editor of Portfolio.com.