思路:
用二个div层，一个放flash,一个放一张透明的图片，放flash的层放在下面，放透明图片的层用绝对定位叠加在flash上方，点击flash时，实际上点击的是flash层上的透明图片层
<style type="text/css">
*{
padding:0;
margin:0
}
</style>
<div style="z-index:-1"><!--1.设置FLASH为底层-->
<object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=9,0,0,0" width="179" height="90" id="object1" align="center"><param name="allowscriptaccess" value="samedomain" /><param name="movie" value="http://images.cntvs.com/product/default/banner5.swf" /><param name="quality" value="high" /><param name="bgcolor" value="#ffffff" /><param name="allowfullscreen" value="true" /><param name="wmode" value="transparent" /><embed src="http://images.cntvs.com/product/default/banne5.swf" quality="high" bgcolor="#ffffff" width="179" height="90" name="banner2" align="center" allowscriptaccess="always" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" /></object>
</div>
<div id="huiLayer" style="cursor: hand; position:absolute; left:0px; top:0px; 179px; height:90px; z-index:1; visibility: visible;"><a href="http://www.sqlsky.com">
<img src="http://images.cntvs.com/public/images/spacer.gif" width="200" height="115" border="0" alt="跳转到菩提树下的杨过"></a></div>