<left>
<DIV id=music1 style="DISPLAY: block;" onclick="document.all['music3'].style.display='block';document.all['music1'].style.display='none';document.all['music2'].style.display='block'">
<IMG onmouseover="button2=this.src; this.filters[0].apply(); this.src='http://myhome.naver.net/dajuji/dajuji_img/4-4.jpg'; this.filters[0].play();" style="FILTER: progid:DXImageTransform.Microsoft.Fade" onmouseout="this.filters[0].apply(); this.src=button2; this.filters[0].play();" style="CURSOR: hand" onclick=MusicEngine.CONTROLS.STOP(); src="http://myhome.naver.net/dajuji/dajuji_img/4-3.jpg" border=0></DIV>

<DIV id=music2 style="display：none;" onclick="document.all['music3'].style.display='none';document.all['music2'].style.display='none';document.all['music1'].style.display='block'">
<IMG onmouseover="button1=this.src; this.filters[0].apply(); this.src='http://myhome.naver.net/dajuji/dajuji_img/4-2.jpg'; this.filters[0].play();" style="FILTER: progid:DXImageTransform.Microsoft.Fade" onmouseout="this.filters[0].apply(); this.src=button1; this.filters[0].play();" style="CURSOR: hand" onclick="MusicEngine.URL = '음악주소' ;" src="http://myhome.naver.net/dajuji/dajuji_img/4-1.jpg" border=0></DIV>

<DIV id=music3 style="display：none">
<OBJECT ID="MusicEngine" style="WIDTH: 0px; HEIGHT: 0px" CLASSID="CLSID:6BF52A52-394A-11d3-B153-00C04F79FAA6">
<PARAM NAME="URL" VALUE="음악주소">
<PARAM NAME=VOLUME VALUE=100>
<PARAM NAME=AUTOSTART VALUE=1>
<PARAM NAME=SCREEN VALUE=0>
</OBJECT></DIV>
</left>

커서를 움직여 위치를 정하면 되는데 주의 할점은 이미지의 위, 아래 위치가 같아야 합니다.

<left>

<DIV id=music5 style="display：none;" onclick="document.all['music6'].style.display='none';document.all['music5'].style.display='none';document.all['music4'].style.display='block'">
<IMG onmouseover="style.filter='gray'" title=PLAY style="FILTER: ray; CURSOR: hand" onclick="MusicEngine.URL = '음악주소' ;" onmouseout="style.filter='ray'" src="http://myhome.naver.net/dajuji/dajuji_img/1-3-musicengine.jpg">
</DIV>

<DIV id=music6 style="display：none">
<OBJECT ID="MusicEngine" style="WIDTH: 0px; HEIGHT: 0px" CLASSID="CLSID:6BF52A52-394A-11d3-B153-00C04F79FAA6">
<PARAM NAME="URL" VALUE="음악주소">
<PARAM NAME=VOLUME VALUE=100>
<PARAM NAME=AUTOSTART VALUE=1>
<PARAM NAME=SCREEN VALUE=0>
</OBJECT>
</DIV>
</left>

<OBJECT ID="MusicEngine" style="WIDTH: 0px; HEIGHT: 0px"
CLASSID="CLSID:6BF52A52-394A-11d3-B153-00C04F79FAA6">
<PARAM NAME="URL" VALUE="음악 주소">
<PARAM NAME=VOLUME VALUE=100>
<PARAM NAME=AUTOSTART VALUE=1>
<PARAM NAME=SCREEN VALUE=0>
</OBJECT>

<IMG onmouseover="style.filter='gray'" title=PLAY style="FILTER: ray; CURSOR: hand" onclick="MusicEngine.URL = '음악주소' ;" onmouseout="style.filter='ray'" src="http://myhome.naver.net/dajuji/dajuji_img/1-3-musicengine.jpg">
<IMG onmouseover="style.filter='gray'" title=STOP style="FILTER: ray; CURSOR: hand" onclick=MusicEngine.CONTROLS.STOP(); onmouseout="style.filter='ray'" src="http://myhome.naver.net/dajuji/dajuji_img/1-4-musicengine.jpg">

음악주소는 같으면 좋겠고 시작버튼 그림주소와 정지버튼 그림주소를 구분 하는게 좋겠네요.

출처 : Tong - ddakzzi님의 Tag&Script통