codice:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title>Documento senza titolo</title>

<style type="text/css">
<!--
#immagine {
	background: url(immagine.jpg) no-repeat;
	position: relative;
	top: 200px;
	left: 200px;
	width: 200px;
	height: 200px;
}
#testo {
	position: absolute;
	z-index: 2;
	left: 5px;
	top: 180px;
	width: 100px;
	height: 20px;
}
-->
</style>
</head>

<body>
<div id="immagine">
  <div id="testo">Testo Testo</div>
</div>
</body>
</html>