<div style="position:relative;">
<div style="background:url(' http://www.jpwind.com/mess/images/xue.gif');width:996px; height:440px; position:absolute;">浮在面的DIV</div>
<img src=" http://www.jpwind.com/mess/images/top.jpg" />
</div>
<div style="background:url(' http://www.jpwind.com/mess/images/xue.gif');width:996px; height:440px; position:absolute;">浮在面的DIV</div>
<img src=" http://www.jpwind.com/mess/images/top.jpg" />
</div>