Web banners

Hi,

I’m a complete novice in the area of web banners. I need someone to teach me how to make simple web banners (HTML and Flash).

In your bid please give details on:

-what options are available (applications, software, etc..)
-what application you will use and the reasons why (free, powerful, easy-to-use application maybe?)
-explain how dynamic web banners work
-tips, tricks, pros/cons, etc..

My budget is not limited.

Thank you

Dave