isIE=document.all;
isNN=!document.all&&document.getElementById;
isN4=document.layers;

function hideMe()
{
  lyr=isIE ? document.all.TheLayer : document.getElementById("TheLayer");  
  if (isIE||isNN) lyr.style.visibility="hidden";
  else if (isN4) document.theLayer.visibility="hide";
}

function showMe()
{
  lyr=isIE ? document.all.TheLayer : document.getElementById("TheLayer");  
  if (isIE||isNN) lyr.style.visibility="visible";
  else if (isN4) document.theLayer.visibility="show";
}