<div id="dl">
If you're seeing this message, you need to enable JavaScript.
</div>
<script language="Javascript">
xtimer=20;
function countdown()
{
if ((0 <= 100) || (0 > 0))
{
xtimer--;
if(xtimer == 0)
{
document.getElementById("dl").innerHTML = '<a onclick="xtimer=20;countdown();" href="http://www.google.com">Your Link</a>';
}
if(xtimer > 0)
{
document.getElementById("dl").innerHTML = 'Please wait <b>'+xtimer+'</b> seconds...';
setTimeout('countdown()',1000);
}
}
}
countdown();
</script>

