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HTML :
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" />
<title>Sitio web</title>
<link href="css/estilo.css" rel="stylesheet" type="text/css" />
<script type="text/javascript" src="swfobject.js"></script>
<style type="text/css">
</style>
</head>
<body>
<div id="tres" style="width:200px;height:65px;background-color:red"></div>
<div id="uno">
<embed wmode="transparent" src="MiFlash.swf" width="100%" height="100%" version ="0" quality="high" allowfullscreen= "true"
pluginspage="http://www.macromedia.com/go/getflashplayer"
type="application/x-shockwave-flash"></embed>
</div>
</body>
</html>
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CSS :
#uno {
position: absolute;
z-index: 0;
width:100%;
height: 100%;
}
#tres {
position:absolute;
z-index: 100;
margin-top:26px;
margin-left:110px;
}