[bes]

<input type="file" id="fln1" name="file1" size="20">
<div id="div"></div>

<script>
window.onload = function () {
	var div = document.getElementById('div');
	document.body.children[0].onchange = function (e) {
		if (navigator.userAgent.indexOf('MSIE') != -1) {
			div.innerHTML = '<img id="img" src="' + this.value + '">';
		} else {
			window.URL = window.URL || webkitURL;
			div.innerHTML = '<img id="img" src="' + window.URL.createObjectURL(e.target.files[0]) + '">';
		}
	}
}
</script>

но не для оперы