<img id="PDA" src="ссылка на картинку">

<div class="mtr">  
<div class="im">  
<div class="inim">  
<a href="$ENTRY_URL$"><img src="<?if($IMG_SMALL_URL1$)?>$IMG_URL1$<?else?>$IMG_URL1$<?endif?>" width="300" alt="$TITLE$" title="$TITLE$" /></a>  
</div>  
</div>  
<div class="mtr_td">  
<div class="name_mtr"><a href="$ENTRY_URL$">$TITLE$</a></div>  
<div class="article_counters"><hr>  
  <span class="dats">$DATE$</span>  
<a href="$PROFILE_URL$"><span class="user">$USERNAME$</span></a>  
  <span class="views">$READS$</span>  
<?if($COMMENTS_URL$)?><a href="$COMMENTS_URL$"><span class="coms">$COMMENTS_NUM$</span></a><?endif?>  
<?if($CATEGORY_NAME$)?><a href="$CATEGORY_URL$"><span class="catalog">$CATEGORY_NAME$</span></a><?endif?>  
  <hr></div>  
<p class="mtr_d">  
<span class="text"><div class="ntext">$MESSAGE$</div><hr>  
</div>  
</div>

<?if($USER_AGENT_PDA$)?>ТЕЛЕФОН<?else?>КОМПЬЮТЕР<?endif?>

<?if($USER_AGENT_PDA$)?><style>#PDA{display:none;}</style><?endif?>

id="PDA"

#PDA{display:none;}

<img id="PDA" ......