Tabella con livello?

<table width="500" height="100" border="1">
<tr>
<td height="118"></td>
<td valign="top">
<div id="Layer1" style="position:absolute; height:109px; z-index:1; overflow: auto; width: 194px;">


dsfdsfdsfs</p>


sdfsdfsd</p>


fsdfsdf</p>


sdfsdfsd</p>


fs</p>
</div>

</td>
<td></td>
</tr>
</table>