<table id="timer_1" border="0" cellpadding="2" cellspacing="2"><tbody><tr>      
<td>Подождите </td>      
<td id="timer_num" style="width:70px; height:70px; background: url('/time.gif') no-repeat; text-align:center; font-size:36px; color:#666"></td>      
<td> секунд...</td>      
</tr></tbody></table>      
<div style="display:none" id="timer_2">      

Сюда вставьте то, что хотите скрыть       

</div>     
<script type="text/javascript">      
      timer_num = 60; //  Число задержки в секундах      
      function timer_fc(){      
      if(timer_num>0){      
      $('#timer_num').text(timer_num);      
      timer_num--;      
      setTimeout("timer_fc()", 1000)      
      }else{      
      $('#timer_1').hide(); $('#timer_2').show();      
      }}      
      timer_fc();      
      </script>