<div id=D1 style="position:absolute; top:0; left:0; width:100px; visibility:hidden">
<a href="#top"><img src="100.gif" width=100 height=100 border=0></a
></div>

function init() {
    if(document.layers) { 
        var posObj = document.D1
	posObj.top = window.pageYOffset + window.innerHeight - posObj.document.height
	posObj.left = window.pageXOffset + window.innerWidth - posObj.document.width
	posObj.visibility = "visible"
       	setTimeout("nnFixPos()", 111)	
    }
    else if(document.all) {
        var posObj = document.all.D1
       	window.onscroll = ieFixPos; 
	posObj.style.pixelTop = document.body.scrollTop + document.body.clientHeight - posObj.offsetHeight; 
	posObj.style.pixelLeft = document.body.scrollLeft + document.body.clientWidth - posObj.offsetWidth; 
	posObj.style.visibility = "visible"
    }
}

그리고 ie4에서는 scroll 이벤트에 레이어를 고정할 함수를 지정하고 nn4는 비슷한 동작을 하는 함수를 반복해서 부릅니다.

function ieFixPos() {
    var posObj = document.all.D1
    posObj.style.pixelTop = document.body.scrollTop + document.body.clientHeight - posObj.offsetHeight; 
    posObj.style.pixelLeft = document.body.scrollLeft + document.body.clientWidth - posObj.offsetWidth; 
}

function nnFixPos() {
    var posObj = document.D1
    posObj.top = window.pageYOffset + window.innerHeight - posObj.document.height -20
    posObj.left = window.pageXOffset + window.innerWidth - posObj.document.width -20
    setTimeout("nnFixPos()", 111)
}