I solved my problem myself: I wanted an ad on top below menu so thats the coding...i use non default theme and smf 1.4 (ad management not working in non default theme). In index.template.php find template_menu and then after this line the next word div and follow with the code below.
elseif (!empty($context['current_board']))
echo '
<input type="hidden" name="brd[', $context['current_board'], ']" value="', $context['current_board'], '" />';
echo '
</form>
</td>
</tr>
</table>
</div>
<div align="center">
<!-- Begin BidVertiser code -->
<SCRIPT LANGUAGE="JavaScript1.1" SRC="http://bdv.bidvertiser.com/BidVertiser.dbm?pid=97880&bid=294441" type="text/javascript"></SCRIPT>
<noscript><a href="http://www.bidvertiser.com">pay per click advertising</a></noscript>
<!-- End BidVertiser code -->
</div>';
// The main content should go here.
echo '
<div id="bodyarea" style="padding: 1ex 0px 2ex 0px;">';