HTML :
<div id="container">
<div id="background">
Here you are invited to add the swf embed details
</div>
<div id="content">
Here you can add the html content
</div>
</div>
=======================
CSS:
#container{
height: 400px;
width: 500px;
position: relative;
}
#background{
z-index: 1;
position: absolute;
}
#content{
z-index: 2;
position: relative;
}