Lots of discussion about whether the adsense js code could be tweaked to better accommodate responsive design sites. Big G has been mostly silent on the issue in the publisher forums. Someone finally dredged up an official .DE post spelling out the 'approved' code
Code:
<script type="text/javascript">
google_ad_client = "ca-publisher-id",
if (window. innerWidth> = 800) {
google_ad_slot = " 1234567890 ";
google_ad_width = 728;
google_ad_height = 90;
} Else if (window.innerWidth <400) {
google_ad_slot = " 2345678901 ";
google_ad_width = 300;
google_ad_height = 250;
Else {}
google_ad_slot = " 3456789012 ";
google_ad_width = 468;
google_ad_height = 60;
}
</ script>
<script type = "text / javascript"
src = " http://pagead2.googlesyndication.com/pagead/show_ads.js ">
</ script>
Source: http://adsense-de.blogspot.de/2012/12/adsense-auf-responsive-design-websites.html