Encontre una solucion pero no es Js es Asp.
<%
Function CookiesEnabled
'Create the browser object
Dim objBrowserType
Set objBrowserType = Server.CreateObject("MSWC.BrowserType")
'Check if cookies are enabled
If objBrowserType.Value("cookies") = True Then
'Cookies are enabled
CookiesEnabled = "Las cookies estan habilitadas"
Else
'Cookies are disabled
CookiesEnabled = "Las cookies estan deshabilitadas"
End If
'Cleanup
Set objBrowserType = Nothing
End Function
%>
<%=CookiesEnabled%>
Gracias angsanchez por tu ayuda
