<div class="reklam_ust"></div>
<div class="reklam_alt"></div>

.reklam_ust{
   top:0;
}
.reklam_alt{
  bottom:0;
}
.reklam_ust,
.reklam_alt{
 left:0;
  right:0;
  width:100%;
   height:40px;
   position:fixed;
   background-image: url("data:image/jpeg;base64,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");
background-size:100% 100%;
background-position:center center;
background-repeat:no-repeat;
display:none;
}


@media only screen and (max-width: 600px) {
  .reklam_ust,
  .reklam_alt{
   display:block;
  }
}

gibi bir örnek ile 600 px altındaki akıllı cihazlara gösterebilirsiniz

not
adsense gibi 3.parti reklam diyorsanız yukarıdakini dikkate almayın