<table id="timer_1" border="0" cellpadding="2" cellspacing="2"><tbody><tr>
<td>Подождите </td>
<td id="timer_num" style="width:70px; height:70px; background: url('http://shpiller.in/ucoz/scripts/7/1.gif') no-repeat; text-align:center; font-size:36px; color:#666"></td>
<td> секунд...</td>
</tr></tbody></table>
<div style="display:none" id="timer_2">
Текст, который появится по истечениии 60 сек.
</div>

<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>