ну например :
<DIV id="mouselayer" align="center" style="z-index:100;left: 50%;height:220px;weight:220px;position:absolute;border:0px solid #333;background-color:transparent" onclick="this.style.display = 'none';" >
<DIV id="mouselayer" align="center" style="text-align:right" >
<A href="#" onClick="fr.location.href='about:blank';if (document.getElementById) { document.getElementById('mouselayer').style.visibility='hidden'; } else if (document.all) { document.all['mouselayer'].style.visibility='hidden'; } else if (document.layers) { document.layers['mouselayer'].visibility='hide'; };return(false);"
style="font-size:12px;font-weight:bold;border:none;padding:0 13px" title="закрыть">×</A>
</DIV>
<br><br><br>
<p style="font-size:16px;padding:33px;TEXT-ALIGN:justify"><a target="_blank" href="http://google.ru">ссылка</a></p>
<IFRAME src="" name="fr" height="0" width="0" marginwidth="0" marginheight="0" border="0" frameborder="0" scrolling="no"></IFRAME>
</DIV>