<style>
#div1 { margin:0px auto; width:500px; height:370px ; text-align:center; background:#0F3}
#div2 { height:330px; filter:alpha(Opacity=80);-moz-opacity:0.5;opacity: 0.5;z-index:100;background-color:#fff; }
</style>
<div id="div1">
<div style="padding:20px;"><div id="div2">这里是透明的DIV</div></div>
</div>
</body>