代码如下：

<div  style="position:relative ; z-index:-1; cursor:hand; background:red; width:400px; height:200px; cursor:hand; " >
  <div style="position:absolute; left:0; top:0; z-index:100; filter:alpha(opacity=50);">
  <img src="play.JPG" width="200" height="200">
 </div>
 

<object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,29,0" width="200" height="200">

<param name="wmode" value="transparent">
   <param name="movie" value="x.swf">
   <param name="quality" value="high">
   <embed src="x.swf" quality="high" pluginspage="http://www.macromedia.com/go/getflashplayer" type="application/x-shockwave-flash" width="200" height="200"></embed>
</object>
 
 
</div>