[trololo]

var player={
play:function(a,b,c){
var div=document.getElementById('Result');
 div.style.display=(div.style.display=='none') ? '' : 'none';
div.innerHTML='<center><object id="player" type="application/x-shockwave-flash" data="swf/ump3player_500x70.swf" height="52" width="350"><param name="wmode" value="transparent" /><param name="allowFullScreen" value="true" /><param name="allowScriptAccess" value="always" /><param name="movie" value="swf/ump3player_500x70.swf" /><param id="line" name="FlashVars" value="way='+a+'&amp;swf=swf/ump3player_500x70.swf&amp;w=250&amp;h=37&amp;time_seconds=0&amp;autoplay=1&amp;q=&amp;skin=white&amp;volume=70&amp;comment='+b+'" /></object></center>  ';
player.current=!player.current;
document.getElementById(c).src=player.src[player.current?1:0]+'.png'
},
src:['play','stop'],
current:false
}

<a href="#" onclick="player.play('song.mp3','name','id_src')"><img  src="play.png" id="id_src"></a>