<script type="text/javascript">
$(document).ready(function() {    
  $('a.pause').click(function() { 
			if($('.pause')){			 
    		$(this).removeClass('pause');					
    		$(this).addClass('play');																			
			}			
			else{
    		$(this).addClass('play');																						
			}
    	$("img.swit").each(function(){
      $(this).attr("src","play.gif");		  	
      });		
  });		
   
  $('a.play').click(function() { 
			if($('.play')){			 
    		$(this).removeClass('play');					
    		$(this).addClass('pause');																			
			}				
			else{
    		$(this).addClass('pause');																						
			}							 				
    	$("img.swit").each(function(){
      $(this).attr("src","pause.gif");		  	
      });				
  });				
});
</script>


<a class="pause" href="#"><img class="swit" src="pause.gif" /></a>

<script type="text/javascript">

$(document).ready(function() {

  $('a.playpause').click(function() {
      
      if ($(this).hasClass('pause')) {
        // Pause Status -> Play
        var src = 'play.gif';
      }
      else {
        // Play Status -> Pause
        var src = 'pause.gif';
      }
      
      $(this).toggleClass('pause');
      $('img' , $this).attr("src" , src);
  });
});
</script>

<a class="playpause pause" href="#"><img class="swit" src="pause.gif" /></a>

$('img' , this).attr('src' , src);

<a class="playpause pause" href="#"><img src="pause.png" /></a>

<style>
  .playpause {
    overflow:hidden; /* dotted border: http://24ways.org/2009/dont-lose-your-focus */
    margin-left:100px;
    text-indent: -9999px; /* shift text outside */
    display:block;
    width:32px;
    height:32px;
    background-image:url(play.png);
    }
  .playpause.pause {
    background-image:url(pause.png);
    }
</style>
<script type="text/javascript" src="jquery.js"></script>
<script type="text/javascript">

$(document).ready(function() {

  $('a.playpause').bind('click keyup' , function(event) {
      
      if (! event.keyCode || 32 == event.keyCode) {
        $(this).toggleClass('pause');
      }
  });
});
</script>

<a class="playpause pause" href="#">Play/Pause</a>