Hi my dear , actually there are many ways to create Flash banner.
the easiest way is using a special software ( search google about that) flash banner creator or something like that.
the second way is by using Adobe flash. I can not explain here but I am planning to explain in details and gives many examples on how to create your handmade flash banner in my blog
http://www.flash-lovers.blogspot.com
(I see your question by chance as i was exploring the web about creating flash banner to start posting some tutorials on that on my blog)
thanks








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