If you're doing this multiple places, you can do this:
<div style="position: relative;">
<div style="position:absolute; width: 276px; height: 110px; z-index: 2;">
Content here will be on top the image
</div>
<img style="width: 276px; height: 110px;" src='http://www.google.com/intl/en_ALL/images/logo.gif' alt="Test Img" />
</div>
If you match the height
/width
style attributes on the inner/ouer divs, the inner <div>
comes before the <img />
and you give the inner <div>
a higher z-index than the image, it'll perfectly overlap the image.
You can see an example of this in action here: http://jsfiddle.net/ZcBus/