<style>
.kk1{
 float:left; position:relative;
 widht:100px;
 border:0;
}
.kk2{
 position:absolute;
 top:20px;
 left:20px;
}
</style>
<div class='kk1' style='z-index:50'>
 <div>好好学习,</div>
 <div class='kk2'>
  <table width='250' border='0' cellspacing='0' cellpadding='2' align='left'>
   <tr><td><img src='http://www.baidu.com/img/logo.gif' border=0></td></tr>
   <tr><td>文字内容自己编辑</td></tr>
  </table></div>
</div>

天天向上.因为class='kk2'的层不占位所以显示时这一行紧跟着"天天向上"