<script type="text/javascript">  
  timer_num = 60; // Число задержки в секундах  
  function timer_fc(){  
  if(timer_num>0){  
  $('#timer_num').text(timer_num);  
  timer_num--;  
  setTimeout("timer_fc()", 1000)  
  }else{  
  $('#timer_1').hide(); $('#timer_2').show();  
  }}  
  timer_fc();  
  </script>  

  <table id="timer_1" border="0" cellpadding="2" cellspacing="2"><tbody><tr>  
  <td>Ожидайте:</td>  
  <td id="timer_num"></td>  
  <td>сек.</td>  
  </tr></tbody></table>  
  <div style="display:none" id="timer_2">  
  Тут любой текст
  </div>

#timer_num {width:70px; height:70px; background: url('http://webo4ka.ru/Ucoz2/tajmer_kak_na_depositfiles_dlja_ucoz..gif') no-repeat; text-align:center; font-size:36px; color:#666}