[devote]

<style type="text/css">
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        filter: alpha(opacity=0);
    }
</style>
<div id="m1"><a href="index.php"><img src="http://javascript.ru/forum/attachments/library-toolkit-framework/1027d1323672630t-i-snova-prozrachnost-jquery-ie7-png-myimage-png"/></a></div>
<script src="http://code.jquery.com/jquery.min.js" type="text/javascript"></script>
<script type="text/javascript">
$(document).ready(function(){
    var m1 = $("#m1"),
        im = m1.find("img");
 
    if ( $.browser.msie ) {
        im.before( '<div></div>' ).prev().css( { "width": im.width() + "px", "height": im.height() + "px", "filter": "progid:DXImageTransform.Microsoft.AlphaImageLoader(src='"+im.attr('src')+"', sizingMethod='scale')" } ).end().hide();
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    m1.mouseover(function(){
        m1.stop().animate({
            opacity: 1
        }, 200 );
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            opacity: 0
        }, 200 );
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});
</script>