<script language="JavaScript1.2"> function makevisible(cur,which){ if (which==0) cur.filters.alpha.opacity=100 else cur.filters.alpha.opacity=20 } </script>

<a href="連結網址"><img src="圖片位置" border="0" style="filter:alpha(opacity=20)" onMouseover="makevisible(this,0)" onMouseout="makevisible(this,1)" width="圖片寬度" height="圖片高度"></a>