я кодировку поменял ср 1251 на utf8 вот скрипт

<?php
$pagetitle="Просмотр сайтов";
include('header.php');
require('config.php');
header("Content-Type: text/html; charset=utf-8");
?>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8"/>
<link rel="stylesheet" href="seo.css" type="text/css">
<script type="text/javascript" src="scripts/showhide.js"></script>

<script type="text/javascript" language="JavaScript">
var elem = null;
var oldelem = null;
function hideserfcompblock(bid) {
elem = document.getElementById('comp'+bid);
if (elem.style.display == 'none') {
document.forms['comp'].compadsid.value = bid;
elem.style.display = '';
if (oldelem != null) {
oldelem.style.display = 'none';
}
oldelem = elem;
} else {
elem.style.display = 'none';
oldelem = null;
}
return false;
}
function goserf(eid)
{
document.cookie="viewserf="+eid;
document.getElementById("adstatus"+eid).className = 'serfimggo';
return false;
}
</script>

<center><script type="text/javascript" src="scripts/showhide.js"></script>
<div align="left"><span style="font-weight: bold"><u><i>Статические ссылки рекламодателей:</i></u></span><?php include('includes/statlink.php');?></div><br /></center>

<?php
$sd=date("d.m.Y",time()); $vd=date("d.m.Y",time()-24*3600); $s=0; $v=0;

$res=mysql_query("SELECT * FROM tb_adsdate WHERE data='$sd'");
$res=mysql_fetch_array($res);



$res=mysql_query("SELECT * FROM tb_adsdate WHERE data='$vd'");
$res=mysql_fetch_array($res);

if($res["kolvo"]!='') {$v=$res["kolvo"];}





?>


<a name="top"></a>
<h1>Здесь зарабатывают на просмотре сайтов в серфинге</h1>
На <span class="pname"><span>buksa.besaba</span></span> можно неплохо заработать просматривая сайты рекламодателей, а также вместе с рефералами ваш заработок будет высоким и весьма стабильным, Работай с нами на buksa.besaba


<h2>Зарабатывай, просматривая сайты рекламодателей</h2>
<div align="center"><?php include('includes/banner.php');?></div>
<br></br>


<?php

function GET_DOMAIN($url) {
$parts = parse_url($url);
$host = $parts['host'];
return $host;
}






?>




<form onclick="this.style.display='none'" name="comp" method="post" action="/work-serf.php"><input name="compadsid" value="0" type="hidden"><input name="cnth" value="e21c5e25099fe80076de6f2df2eb691d" type="hidden"><table class="work-serf" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><?
function format_serft($i, $a, $t, $v, $p, $h, $u, $d, $m, $o, $cl, $content){



if($a>0) { $active = '<span id="adstatus5723" class="serfimghigh"></span>'; }else{ $active='<span id="adstatus5723" class="serfimg"></span>'; }
?>

<form onclick="this.style.display='none'" name="comp" method="post" action="/work-serf.php"><input name="compadsid" value="0" type="hidden"><input name="cnth" value="85fbfca0efcf3fbae7ef13840cf0aab8" type="hidden"><table class="work-serf" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td class="normal" valign="top" width="40">


<? echo $active; ?>




</td><td class="normal" valign="top">





<?
$crok1 = date(time());
$crok2 = date($time + (24 * 60 * 60));
$cr=date("H:i",$crok2);
$os=$crok2 - $crok1 - (3 * 60 * 60);
$ost=date("H:i:s",$os);

if($crok1 >= $crok2) { $block=0; }else{ $block=1; }
if($block!=1)
{
$symbolsdesc=strlen($d);
if($symbolsdesc>25)
{
$sdesc=$symbolsdesc-5;
$startbut=rand(5,$sdesc);
}else{
$sdesc=$symbolsdesc-3;
$startbut=rand(0,$sdesc);
}
$newdesc=substr($d,0,$startbut);
$newdesc.='<a class="serfgo underline" href="view_sites.php?id='.$i.'&cap=1&scode='.md5(date("H")).'" title="" target="_blank" onclick="javascript:goserf($i);">';
$endbut=$startbut+3;
$frees=substr($d,$startbut,3);
$other=substr($d,$endbut);
$newdesc.="$frees</a>$other";
}else{
$newdesc=$d;
}


if(!$v){ ?><?=$newdesc; ?>

<?

}else
echo ''.$imginf.' '.$content_t.' Ссылка просмотрена'; // просмотренная ссылка //

?>


<br><span class="desctext"></span><div id="comp5723" class="addcomplaintblock" style="display: none;">Что не так в этой ссылке? Вирусы? Порнография? Разрушение таймера?<br><input name="comptext5723" maxlength="80" value="" type="text"><input class="complaintbutton" value="Отправить" type="submit"></div></td><td class="normal" style="width: 60px; text-align: right; padding-right: 10px;" nowrap="nowrap" valign="top"><span class="smoolgray" title="Осталось визитов">(<? echo $p-$m; ?>)</span> <span class="clickprice">


<?

$cena_nax = $t*0.001;


if($a==1){
echo $cena_nax+0.005;
}
elseif($t<20)
{
echo '0.012';
}
else
{
echo $cena_nax;
}
?>

</span><span class="clickprice"></span><a class="workcomp underline" href="newclaims.php?id=<?=$i ?>" title="Пожаловаться на рекламу" onclick="javascript:hideserfcompblock(5723);"></a>
<? echo '
<a class="workvir" href="http://online.us.drweb.com/result/?url=http://'.GET_DOMAIN($u).'" title="Проверить ссылку на вирусы" target="_blank"></a>'; ?>

</td></tr></tbody></table></form>


<?
}

function format_psevdo($i, $h, $u, $d, $m, $o) { ?>
<form name="comp" method="post" action="/work-serf.php"><input name="compadsid" value="0" type="hidden"><input name="cnth" value="85fbfca0efcf3fbae7ef13840cf0aab8" type="hidden"><table class="work-serf" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td class="normal" valign="top" width="40"><span id="adstatus5723" class="serfimgsys"></span></td><td class="normal" valign="top"><?


if($h=="1") {$stillinks='class="blocks2"';}else{$stillinks='class="blocks1"';}

echo '<a onclick="javascript: this.style.textDecoration=\'line-through\';" href="viewp_sites.php?id='.$i.'" '.$stillinks.' target="_blank" class="underline">'.$d.'</a>';


?></div></td></tr></tbody></table></form><?
}



if(isset($_SESSION["userLog"]) && isset($_SESSION["userPas"]))
{
$sql = mysql_query("SELECT `ident` FROM `tb_ads_visits` WHERE `tipo`='visit' AND `user`='{$username}' AND `visitime`>=UNIX_TIMESTAMP()-24*60*60");
if(mysql_num_rows($sql) > 0){
while($row = mysql_fetch_assoc($sql))
$visited[($row['ident'])] = true;
}else $visited = array();
}


$sql = mysql_query("SELECT id,active,timer,plan,color,url,description,members,outside,claims,content FROM `tb_ads` WHERE status='pay' AND category='0' ORDER BY id DESC");
if(mysql_num_rows($sql) > 0) {
echo '<br><br><center><span style="color:#ff0000;"><b>VIP реклама</b></span></center>';
while($links_row = mysql_fetch_assoc($sql)) {
if(isset($visited[($links_row['id'])])) $is_visited = true;
else $is_visited = false;

format_serft(
$links_row['id'], // id
$links_row['active'], // active
$links_row['timer'], // timer
$is_visited, // is visited
$links_row['plan'], // plan
$links_row['color'], // highlight
$links_row['url'], // url
$links_row['description'], // description
$links_row['members'], // members
$links_row['outside'], // outside
$links_row['claims'], // claims
$links_row['content']
);
}
}else{
echo "";
}

echo '<fieldset style="width:auto; text-align:center; margin:20px 0px 0px 0px; padding:10px; border:1px solid #CCC; -moz-border-radius: 3px; -webkit-border-radius: 3px; border-radius: 3px;"><legend>Текстовое объявление</legend>';
include('includes/textlinks.php');
echo '<div align="right"><img src="img/add.png" alt="Image" height="16" align="absmiddle" border="0" width="16"><a href="/advertisetext.php" class="underline">Разместить текстовое объявление</a></div>';
echo '</fieldset><br>';


$sql = mysql_query("SELECT id,active,timer,plan,color,url,description,members,outside,claims,content FROM `tb_ads` WHERE status='pay' AND category='1' ORDER BY id DESC");
if(mysql_num_rows($sql) > 0) {
echo '<center><span style="color:#ff0000;"><b>Обычная реклама</b></span></center>';
while($links_row = mysql_fetch_assoc($sql)) {
if(isset($visited[($links_row['id'])])) $is_visited = true;
else $is_visited = false;

format_serft(
$links_row['id'], // id
$links_row['active'], // active
$links_row['timer'], // timer
$is_visited, // is visited
$links_row['plan'], // plan
$links_row['color'], // highlight
$links_row['url'], // url
$links_row['description'], // description
$links_row['members'], // members
$links_row['outside'], // outside
$links_row['claims'], // claims
$links_row['content']
);
}
}else{
echo "";
}

$sql = mysql_query("SELECT id,active,timer,plan,color,url,description,members,outside,claims,content FROM `tb_ads` WHERE status='pay' AND category='2' ORDER BY id DESC");
if(mysql_num_rows($sql) > 0) {
echo '<center><span style="color:#ff0000;"><b>Мини реклама</b></span></center>';
while($links_row = mysql_fetch_assoc($sql)) {
if(isset($visited[($links_row['id'])])) $is_visited = true;
else $is_visited = false;

format_serft(
$links_row['id'], // id
$links_row['active'], // active
$links_row['timer'], // timer
$is_visited, // is visited
$links_row['plan'], // plan
$links_row['color'], // highlight
$links_row['url'], // url
$links_row['description'], // description
$links_row['members'], // members
$links_row['outside'], // outside
$links_row['claims'], // claims
$links_row['content']
);
}
}else{
echo "";
}


echo '<div align="center">';
include('includes/vip_task.php');
echo '</div>';

$sql = mysql_query("SELECT `id`, `highlight`, `url`, `description`, `members`, `outside` FROM `tb_ads_psevdo` WHERE `status`='pay' ORDER BY id DESC");
if(mysql_num_rows($sql) > 0) {
echo '<br><h2>Псевдодинамические ссылки (не оплачиваются)</h2>';
while($links_row = mysql_fetch_assoc($sql)) {
format_psevdo(
$links_row['id'], // id
$links_row['highlight'], // highlight
$links_row['url'], // url
$links_row['description'], // description
$links_row['members'], // members
$links_row['outside'] // outside
);
}
}else
{

echo "";
}
?>
<br></br><br></br><br></br><br></br>

<?php
mysql_close($con);
include('footer.php');?>