#kayan_reklam {
position : fixed;
_position : absolute;
top : 0;
_top : expression(eval(document.body.scrollTop ) );
right : 0;
margin : 2;
}

<div id="kayan_reklam"><a href="http://www.site.com" target="_blank"><img src="http://www.site.com/RESİM.jpg" width="140" height="600" border="0"><a></div>