function abbrToSpan(){
 var newSourceCode;
  if(isIE){
    newSourceCode           = document.body.innerHTML;
    newSourceCode           = newSourceCode.replace('<ABBR','<SPAN class="abbr"');
    newSourceCode           = newSourceCode.replace('</ABBR>','</SPAN>');
    document.body.innerHTML = newSourceCode;
  }
}

window.onload = function(){
 abbrToSpan();
 /* other onloads */
}

isIE = (document.all) ? true:false;