z-index:2
z-index:1
<DIV style="Z-INDEX: 2; LEFT: 400px; WIDTH: 200px; POSITION: absolute; TOP: 280px; HEIGHT: 200px; BACKGROUND-COLOR: red">z-index:2 </DIV>
<DIV style="Z-INDEX: 1; LEFT: 550px; WIDTH: 200px; POSITION: absolute; TOP: 230px; HEIGHT: 200px; BACKGROUND-COLOR: yellow">z-index:1 </DIV>