function cursor_handle(isOver) {
   if(isOver) document.body.style.cursor = 'move';
   else document.body.style.cursor = 'default';
}

var imgUrl = 'http://track.montreal.ad/images/MONTREAL_AD_Logo-noir_trans.png';
var queryStr = 'sId=44&dId=4';
var destUrl = "'http://track.montreal.ad/track_out.jsp?" + queryStr + "'";
var altText = 'Montreal.ad';
var jsContent = '<img alt="' + altText + '" src="' + imgUrl + '" onclick="window.open(' + destUrl + ')" onmouseover="cursor_handle(1)" onmouseout="cursor_handle(0)">';

document.write(jsContent);