<ilayer id="l1">
    <layer id="l2">
        <div id="l1">
            <div id="l3" style="position:relative">
            </div>
        </div>
    </layer>
</ilayer>

<script language="JavaScript">
<!--

var bannerArray = new Array();
var myCount=0;
// Banner Code Assignment
bannerArray[0] = "<A HREF=\"http://your link here\"><IMG SRC=\"http://image 1 path link here\" border=\"0\" width=\"468\" height=\"60\"></A>";
bannerArray[1] = "<A HREF=\"http://your link here\"><IMG SRC=\"http://image 2 path link here\" border=\"0\" width=\"468\" height=\"60\"></A>";
bannerArray[2] = "<A HREF=\"http://your link here"><IMG SRC=\"http://image 3 path link here" border=\"0\" width=\"468\" height=\"60\"></A>";

bannerRotate();

function bannerRotate() {

if(myCount > bannerArray.length-1){myCount=0;}

// Write out rotation
if (document.all){ // it is IE
document.all.l3.innerHTML=bannerArray[myCount];
}

else if (document.layers){ // it is NN

document.layers.l1.document.layers.l2.document.open();
document.layers.l1.document.layers.l2.document.write(bannerArray[myCount]);
document.layers.l1.document.layers.l2.document.close();
}
setTimeout("bannerRotate()", 3000);
myCount++;
}
// -->
</script>