<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>  

<table id="timer_1" 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>

#timer_num {width:70px; height:70px; background: url('http://s011.radikal.ru/i317/1103/3c/90772b8dc47f.gif') no-repeat; text-align:center; font-size:36px; color:#666}