<a href="javascript://" onclick="ckachatWebo4kaRu();" id="ckachatWebo4kaRu">Скачать</a>

<script type="text/javascript">   
timer_num = 60;

function ckachatWebo4kaRu(){   
$('#ckachatWebo4kaRu').hide(); $('#timer_1').show();
if(timer_num>0){
$('#timer_num').text(timer_num);   
timer_num--;
setTimeout("ckachatWebo4kaRu()", 1000)   
}else{
$('#timer_1').hide(); $('#timer_2').show();
}}
</script>   

<table id="timer_1" style="display:none;" border="0" cellpadding="2" cellspacing="2"><tbody><tr>
<td>Ожидайте:</td>
<td id="timer_num"></td>
<td>сек.</td>
</tr></tbody></table>
<div style="display:none" id="timer_2">
Тут все что хош)   
</div>

<style>
#timer_num {width:70px; height:70px; background: url('http://webo4ka.ru/Ucoz2/tajmer_kak_na_depositfiles_dlja_ucoz..gif') no-repeat; text-align:center; font-size:36px; color:#666}
</style>