<a href="#" target="_blank"><img src="http://img182.imageshack.us/img182/3332/bayrakew9.gif"  style="position:absolute; left:0px; top: 0px;" border="0"></a>  

#bayrak a {
position: absolute;
top: 0px;
left:  0px;
position: fixed;
text-indent: -1000px;
width: 100px;
height:  100px;
overflow: hidden;
background:  url(http://img182.imageshack.us/img182/3332/bayrakew9.gif) 0 0  no-repeat;
}