ben böyle bir çalışma yaptım umarım işinize yarar kolaylıklar.
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<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en">
<head>
<title></title>
<meta http-equiv="Content-Type" content="text/html;charset=UTF-8" />
<script type="text/javascript">
function closeThisDiv()
{
var openDiv = document.getElementById('player');
openDiv.style.display = 'none';
}
</script>
<!-- style -->
<style type="text/css">
.player_reklam {
position:absolute;
z-index:2;
margin-left:40px;
margin-top:240px;
width:472px;
height:101px;
padding:5px;
border:1px solid #ccc;
background:#fffef2;
top: 364px;
margin-right: 40px;
left: 9px;
}
.player_reklam a { float:right; }
.player { position:absolute; z-index:1; }
</style>
<!--#style -->
</head>
<body>
<!-- html -->
<html>
<body>
<div class="player">
<embed src="https://dl.dropboxusercontent.com/u/37286842/player.swf?file=http://www.youtube.com/watch?v=YF2uCRSEymY" quality="high" width="550" height="350" name="mymovie" align="middle" allowfullscreen="true" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.adobe.com/go/getflashplayer">
</div>
<div class="player_reklam" id="player">
<a href='javascript
:closeThisDiv();' onclick="reklam_kapat()"><img src="http://www.nv4living.com/images/close_icon.gif" /></a>
<p>Reklam Kodu Buraya</p>
</div>
</body>
</html><!--#html -->
<!-- js -->
<script type="text/javascript">
</script>
<!--#js -->
</body>
</html>