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#topbar{
position:absolute;
border: 0px solid black;
padding: 0px;
background-color: white;
width: 111px;
visibility: hidden;
z-index: 0;
}

<script type="text/javascript">
var persistclose=1 //set to 0 or 1. 1 means once the bar is manually closed, it will remain closed for browser session
var startX = 10 //set x offset of bar in pixels
var startY = 5 //set y offset of bar in pixels
var verticalpos="fromtop" //enter "fromtop" or "frombottom"

function iecompattest(){
return (document.compatMode && document.compatMode!="BackCompat")? document.documentElement : document.body
}

function get_cookie(Name) {
var search = Name + "="
var returnvalue = "";
if (document.cookie.length > 0) {
offset = document.cookie.indexOf(search)
if (offset != -1) {
offset += search.length
end = document.cookie.indexOf(";", offset);
if (end == -1) end = document.cookie.length;
returnvalue=unescape(document.cookie.substring(off set, end))
}
}
return returnvalue;
}

function closebar(){
if (persistclose)
document.getElementById("topbar").style.visibility ="hidden"
}

function staticbar(){
barheight=document.getElementById("topbar").offset Height
var ns = (navigator.appName.indexOf("Netscape") != -1) || window.opera;
var d = document;
function ml(id){
var el=d.getElementById(id);
if (!persistclose || persistclose && get_cookie("remainclosed")=="")
el.style.visibility="visible"
if(d.layers)el.style=el;
el.sP=function(x,y){this.style.right=x+"px";this.s tyle.top=y+"px";};
el.x = startX;
if (verticalpos=="fromtop")
el.y = startY;
else{
el.y = ns ? pageYOffset + innerHeight : iecompattest().scrollTop + iecompattest().clientHeight;
el.y -= startY;
}
return el;
}
window.stayTopright=function(){
if (verticalpos=="fromtop"){
var pY = ns ? pageYOffset : iecompattest().scrollTop;
ftlObj.y += (pY + startY - ftlObj.y)/8;
}
else{
var pY = ns ? pageYOffset + innerHeight - barheight: iecompattest().scrollTop + iecompattest().clientHeight - barheight;
ftlObj.y += (pY - startY - ftlObj.y)/8;
}
ftlObj.sP(ftlObj.x, ftlObj.y);
setTimeout("stayTopright()", 0);
}
ftlObj = ml("topbar");
stayTopright();
}

if (window.addEventListener)
window.addEventListener("load", staticbar, false)
else if (window.attachEvent)
window.attachEvent("onload", staticbar)
else if (document.getElementById)
window.onload=staticbar
</script>

<div id="topbar">
<a href="javascript:;" onclick="closebar()"><b>reklamı kapat</b></a><br>
<a href="YÖNLENECEĞİ SİTE" target="_blank">
<img border="0" src="RESMİN URLSİNİ BURAYA YAZIN" alt="TANITIMI" width="120" height="450"></a>

<a href="javascript:;" onclick="closebar()"></a>
</div>