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final Dialog dialog = new Dialog(MainActivity.this, android.R.style.Theme_Translucent_NoTitleBar);

Window window = dialog.getWindow();
WindowManager.LayoutParams wlp = window.getAttributes();
wlp.x = 0;      
wlp.y = 200;
wlp.width = 800;
wlp.height= 400;
window.setAttributes(wlp);

dialog.setTitle(null);
View view = getLayoutInflater().inflate(R.layout.layout_audio_recording_hint, null);

dialog.setContentView(view);
dialog.setCancelable(false);

ImageButton imgBtnCloseDialog = (ImageButton)view.findViewById(R.id.imgBtnCloseDialog);
imgBtnCloseDialog.setOnClickListener(new OnClickListener() {

    @Override
    public void onClick(View v) {
        dialog.cancel();
    }


});


ImageButton imgBtnAudio = (ImageButton) findViewById(R.id.imgBtnAudio);
imgBtnAudio.setOnClickListener(new OnClickListener() {

    @Override
    public void onClick(View v) {
        dialog.show();
    }
});