Вместо

Код:
<div>
<div id="flashcontent" >
test
</div>
<script type="text/javascript">
var so = new SWFObject("so_tester.swf", "sotester", "100%", "100%", "8", "#FF6600");
so.addParam("scale", "showall");
so.write("flashcontent");
</script>
</div>
надо

Код:
<div id="flashcontent" >
test
</div>
<script type="text/javascript">
var so = new SWFObject("so_tester.swf", "sotester", "100%", "100%", "8", "#FF6600");
so.addParam("scale", "showall");
so.write("flashcontent");
</script>