<div style="z-index:-1;">
<object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=9,0,28,0" width="248" height="100">
<param name="movie" value="/flash/248_100.swf" />
<param name="quality" value="high" />
<param name="wmode" value="transparent" />
<embed src="/flash/248_100.swf" width="248" height="100" quality="high" pluginspage="http://www.adobe.com/shockwave/download/download.cgi?P1_Prod_Version=ShockwaveFlash" type="application/x-shockwave-flash" transparent="" wmode="transparent"></embed>
</object>
<div id="masker" style="cursor: hand; margin-top:-100px; width:248px; height:100px; z-index:1; visibility: visible;"><a href='http://www.tofun.cn/' style='display:block;width:248px;height:100px;position:absolute; background:#000;filter:alpha(opacity=0);-moz-opacity:0;opacity: 0' title=''></a></div>
</div>
里面的width和height属性要一致,margin-top:-(height属性),href是你自己的链接
里面的width和height属性要一致,margin-top:-(height属性),href是你自己的链接