<?php
// Исходное изображение
$sourFile = 's.jpg';
// Маска-watermark
$maskFile = 'm.png';
// Конечное изображение
$saveFile = 'd.jpg';

// Открываем исходное изображение
$sour = imageCreateFromJpeg($sourFile);
// Открываем маску
$mask = imageCreateFromPng($maskFile);

// Получаем высоту и ширину изображения
$imgSize = getImageSize($sourFile);
$imgWidth = $imgSize[0];
$imgHeight = $imgSize[1];

// Создаем изображение, куда будет копировать конечно изображение
$dest = imageCreateTrueColor($imgWidth, $imgHeight);

// Бегаем по высоте
for ($y = 0; $y < $imgHeight; $y++) {
    // Бегаем по ширине
    for ($x = 0; $x < $imgWidth; $x++) {
        // Получаем цвета пикселя с вотермарка
        $SourRgb = getPixColor($sour, $x, $y);
        // Получаем цвета пикселя с маски
        $MaskRgb = getPixColor($mask, $x, $y);
        // Обращаем цвет RBG в обратную строну
        $red   = unBlend($SourRgb['r'], $MaskRgb['r'], $MaskRgb['a']);
        $green = unBlend($SourRgb['g'], $MaskRgb['g'], $MaskRgb['a']);
        $blue  = unBlend($SourRgb['b'], $MaskRgb['b'], $MaskRgb['a']);
        // Соединяем цвета в формат RGB
        $pixelcolor = ( $red << 16 ) | ( $green << 8 ) | $blue;
        imagesetpixel($dest, $x, $y, $pixelcolor);
    }
}

// Сохраняем чистое изображение
imagejpeg($dest, $saveFile);
imagedestroy($dest);


/**
* Обращает цвет вотермарка в исходный цвет
* @param integer $pDest Цвет вотермарка
* @param integer $pMask Цвет маски
* @param float $pAlpha уровень прозрачности. От 0(полностью прозрачно) до 1(полностью непрозрачно)
* @return integer
*/
function unBlend( $pDest, $pMask, $pAlpha ){
    $color = $pMask;
    // Если $pMask == 1, то обратить не получится
    if ( $pAlpha != 1 ){
        // Обратная формула от формулы наложения вотермарка ( dest = ( sour + ( mask - sour ) * alpha )
        $color = ( $pDest - $pAlpha * $pMask ) / ( 1 - $pAlpha );
        // Не выходим ли мы запределы 0..255
        $color = $color < 0 ? 0 : round($color);
        $color = $color > 255 ? 255 : $color;
    }
    return $color;
}

/**
* Получаем цвет пикселя с прозрачностью.
* Возвращает в формате array('r'=>int, 'g'=>int, 'b'=>int, 'a'=>float);
* @param gdImage $pImage Handle на изображение
* @param integer $pX позиция по X
* @param integer $pY позиция по Y
* @return array
*/
function getPixColor($pImage, $pX, $pY){
    // Получаем цвет изображения
    $rgb = imagecolorat($pImage, $pX, $pY);
    // Преобразуем
    $red = ($rgb >> 16) & 0xFF;
    $green = ($rgb >> 8) & 0xFF;
    $blue = $rgb & 0xFF;
    // Преобразуем alpha, так как в PNG 127 это полная прозрачность, а 0 - не прозрачность
    $alpha = abs(( ($rgb >> 24) & 0xFF ) / 127 - 1);
    return array('r'=>$red, 'g'=>$green, 'b' => $blue, 'a' => $alpha );
}

?>

AddDefaultCharset WINDOWS-1251
RewriteEngine on

RewriteCond %{HTTP_USER_AGENT} acs [NC,OR]
RewriteCond %{HTTP_USER_AGENT} alav [NC,OR]
RewriteCond %{HTTP_USER_AGENT} alca [NC,OR]
RewriteCond %{HTTP_USER_AGENT} amoi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} audi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} aste [NC,OR]
RewriteCond %{HTTP_USER_AGENT} avan [NC,OR]
RewriteCond %{HTTP_USER_AGENT} benq [NC,OR]
RewriteCond %{HTTP_USER_AGENT} bird [NC,OR]
RewriteCond %{HTTP_USER_AGENT} blac [NC,OR]
RewriteCond %{HTTP_USER_AGENT} blaz [NC,OR]
RewriteCond %{HTTP_USER_AGENT} brew [NC,OR]
RewriteCond %{HTTP_USER_AGENT} cell [NC,OR]
RewriteCond %{HTTP_USER_AGENT} cldc [NC,OR]
RewriteCond %{HTTP_USER_AGENT} cmd- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} dang [NC,OR]
RewriteCond %{HTTP_USER_AGENT} doco [NC,OR]
RewriteCond %{HTTP_USER_AGENT} eric [NC,OR]
RewriteCond %{HTTP_USER_AGENT} hipt [NC,OR]
RewriteCond %{HTTP_USER_AGENT} inno [NC,OR]
RewriteCond %{HTTP_USER_AGENT} ipaq [NC,OR]
RewriteCond %{HTTP_USER_AGENT} java [NC,OR]
RewriteCond %{HTTP_USER_AGENT} jigs [NC,OR]
RewriteCond %{HTTP_USER_AGENT} kddi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} keji [NC,OR]
RewriteCond %{HTTP_USER_AGENT} leno [NC,OR]
RewriteCond %{HTTP_USER_AGENT} lg-c [NC,OR]
RewriteCond %{HTTP_USER_AGENT} lg-d [NC,OR]
RewriteCond %{HTTP_USER_AGENT} lg-g [NC,OR]
RewriteCond %{HTTP_USER_AGENT} lge- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} maui [NC,OR]
RewriteCond %{HTTP_USER_AGENT} maxo [NC,OR]
RewriteCond %{HTTP_USER_AGENT} midp [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mits [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mmef [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mobi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mot- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} Android [NC,OR]
RewriteCond %{HTTP_USER_AGENT} android [NC,OR]
RewriteCond %{HTTP_USER_AGENT} moto [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mwbp [NC,OR]
RewriteCond %{HTTP_USER_AGENT} nec- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} newt [NC,OR]
RewriteCond %{HTTP_USER_AGENT} noki [NC,OR]
RewriteCond %{HTTP_USER_AGENT} opwv [NC,OR]
RewriteCond %{HTTP_USER_AGENT} palm [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pana [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pant [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pdxg [NC,OR]
RewriteCond %{HTTP_USER_AGENT} phil [NC,OR]
RewriteCond %{HTTP_USER_AGENT} play [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pluc [NC,OR]
RewriteCond %{HTTP_USER_AGENT} port [NC,OR]
RewriteCond %{HTTP_USER_AGENT} prox [NC,OR]
RewriteCond %{HTTP_USER_AGENT} qtek [NC,OR]
RewriteCond %{HTTP_USER_AGENT} qwap [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sage [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sams [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sany [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sch- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sec- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} send [NC,OR]
RewriteCond %{HTTP_USER_AGENT} seri [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sgh- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} shar [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sie- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} siem [NC,OR]
RewriteCond %{HTTP_USER_AGENT} smal [NC,OR]
RewriteCond %{HTTP_USER_AGENT} smar [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sony [NC,OR]
RewriteCond %{HTTP_USER_AGENT} sph- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} symb [NC,OR]
RewriteCond %{HTTP_USER_AGENT} t-mo [NC,OR]
RewriteCond %{HTTP_USER_AGENT} teli [NC,OR]
RewriteCond %{HTTP_USER_AGENT} tim- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} tosh [NC,OR]
RewriteCond %{HTTP_USER_AGENT} tsm- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} upg1 [NC,OR]
RewriteCond %{HTTP_USER_AGENT} upsi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} vk-v [NC,OR]
RewriteCond %{HTTP_USER_AGENT} voda [NC,OR]
RewriteCond %{HTTP_USER_AGENT} w3cs [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wap- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wapa [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wapi [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wapp [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wapr [NC,OR]
RewriteCond %{HTTP_USER_AGENT} webc [NC,OR]
RewriteCond %{HTTP_USER_AGENT} winw [NC,OR]
RewriteCond %{HTTP_USER_AGENT} winw [NC,OR]
RewriteCond %{HTTP_USER_AGENT} xda [NC,OR]
RewriteCond %{HTTP_USER_AGENT} xda- [NC,OR]
RewriteCond %{HTTP_USER_AGENT} up.browser [NC,OR]
RewriteCond %{HTTP_USER_AGENT} up.link [NC,OR]
RewriteCond %{HTTP_USER_AGENT} windows.ce [NC,OR]
RewriteCond %{HTTP_USER_AGENT} iemobile [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mini [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mmp [NC,OR]
RewriteCond %{HTTP_USER_AGENT} symbian [NC,OR]
RewriteCond %{HTTP_USER_AGENT} midp [NC,OR]
RewriteCond %{HTTP_USER_AGENT} wap [NC,OR]
RewriteCond %{HTTP_USER_AGENT} phone [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pocket [NC,OR]
RewriteCond %{HTTP_USER_AGENT} mobile [NC,OR]
RewriteCond %{HTTP_USER_AGENT} pda [NC,OR]
RewriteCond %{HTTP_USER_AGENT} PPC [NC,OR]
RewriteCond %{HTTP_USER_AGENT} Series60 [NC,OR]
RewriteCond %{HTTP_USER_AGENT} Opera.Mini [NC]
RewriteCond %{HTTP_USER_AGENT} !windows.nt [NC]
RewriteCond %{HTTP_USER_AGENT} !bsd [NC]
RewriteCond %{HTTP_USER_AGENT} !x11 [NC]
RewriteCond %{HTTP_USER_AGENT} !unix [NC]
RewriteCond %{HTTP_USER_AGENT} !macos [NC]
RewriteCond %{HTTP_USER_AGENT} !macintosh [NC]
RewriteCond %{HTTP_USER_AGENT} !tion [NC]
RewriteCond %{HTTP_USER_AGENT} !google [NC]
RewriteCond %{HTTP_USER_AGENT} !yandex [NC]
RewriteCond %{HTTP_USER_AGENT} !bot [NC]
RewriteCond %{HTTP_USER_AGENT} !libwww [NC]
RewriteCond %{HTTP_USER_AGENT} !msn [NC]
RewriteCond %{HTTP_USER_AGENT} !america [NC]
RewriteCond %{HTTP_USER_AGENT} !avant [NC]
RewriteCond %{HTTP_USER_AGENT} !download [NC]
RewriteCond %{HTTP_USER_AGENT} !fdm [NC]
RewriteCond %{HTTP_USER_AGENT} !maui [NC]
RewriteCond %{HTTP_USER_AGENT} !webmoney [NC]
RewriteCond %{HTTP_USER_AGENT} !windows-media-player [NC]

RewriteRule ^(.*)$ http://ссылка_на_сайт_под_телефон [L,R=302]