please refer to this link
http://www.esquirescoffee.co.nz

at the bottom right there is a flash effect using masking technique, to create that masking effect would normally be a little tedious, my question is are there any softwares that can be purchased or websites that offer such masking effects which can be easily customized to change the images or dimensions.

please advice.

thanks

It is NOT called masking, they are are called "dissolves" or "transitions" and they have been available in Flash (Adobe or MacroMedia) since Ver8