<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<head>
<title> The Page Title Goes Here </title>
</head>
<body>
<DIV id="image1" style="position:absolute; top:200px; left:200px; z- index:2;"><IMG src="something.jpg" height="00" width="00" alt="image one"></DIV>
</body>
</html>
The "id" attribute for the DIV tag, names the DIV and everything in it. The position:absolute positions the top and left corner of the image 200 pixels from the top of the browser window and 200 pixels from the left side of the browser window. The z-index property sets the stack order of the image. The greater z-index is always in front of another element with lower z-index. This is how you can overlay one image or text over another image or text. You can learn more on z-index in the CSS tutorial.
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