a.htm
<HTML><HEAD><TITLE>a.htm</TITLE>
<META http-equiv=Content-Type content="text/html; charset=gb2312">
</HEAD>
<BODY style="BACKGROUND-COLOR: transparent">
<H1>透明文档</H1>
<P>此IFRAME无背景颜色</P>
<P>BODY:<br><BODY STYLE="background-color:transparent"></P></BODY></HTML>
b.htm
<HTML><HEAD><TITLE>b.htm</TITLE>
<META http-equiv=Content-Type content="text/html; charset=gb2312">
</HEAD>
<BODY style="BACKGROUND-COLOR: transparent">
<H1>透明文档</H1>
<P>此IFRAME无背景颜色</P>
<P>BODY:<br><BODY STYLE="background-color:transparent"></P></BODY></HTML>
c.htm
<HTML><HEAD>
<META http-equiv=Content-Type content="text/html; charset=unicode">
<SCRIPT>
function turnTransparencyOff()
{ document.all.frame1.allowTransparency = false; document.all.frame2.allowTransparency = false; }
function turnTransparencyOn()
{ document.all.frame1.allowTransparency = true; document.all.frame2.allowTransparency = true; }
</SCRIPT>
<META content="MSHTML 6.00.2600.0" name=GENERATOR></HEAD>
<BODY bgcolor='yellow'>
<IFRAME id=frame1 src="a.htm" width=300 height=180
allowTransparency> </IFRAME>
<IFRAME id=frame2 style="BACKGROUND-COLOR: #ff0000"
src="b.htm" width=300 height=180
allowTransparency> </IFRAME>
<INPUT οnclick=turnTransparencyOff() type=button value=不透明>
<INPUT οnclick=turnTransparencyOn() type=button value=透明> </BODY></HTML>