<script type="text/javascript" charset="cp1251" >
$(document).ready(function() {
	$('a.open').click(function(){
		$('div').html('<a class="close" href="javascript://">close</a>');
	});
	$('a.close').click(function(){
		$(this).hide();
	});
});                
</script>

<a class="open" href="javascript://">open</a>
<div></div>

$('a.close').trigger("click");