<style>
.progress{
 visibility:hidden;
}
</style>

<script>
function SubMt()
{
  var sendproc = document.getElementById("progress");
  sendproc.style.visibility = "visible";
}

function SubMt2()
{
  var sendproc = document.getElementById("progress");
  sendproc.style.visibility = "hidden";
}
</script>

<div id=progress class=progress>Прогресс <img src="http://madnet.name/graf/madssbg.gif"></div>
<input type="submit" onclick="SubMt();" value="Вкл">
<input type="submit" onclick="SubMt2();" value="Выкл">