Code
<style>
.elochka {
position: absolute;
left: 0px;
top: 0px;
}
.shapka {
position: absolute;
left: 0;
top: 0;
}
</style>
<table border="0" cellpadding="2" cellspacing="0" width="100%" height="250">
<tr><td align="center" valign="center">
<div class="shapka"><object type="application/x-shockwave-flash" width="1260" height="250" data="http://leecher.ucoz.org/img/logo.swf" allowFullScreen="true"><param name="movie" value="http://leecher.ucoz.org/img/logo.swf"/><param name="wmode" value="transparent"/><param name=allowFullScreen value="true"/></object></div>
<div class="elochka"><img src="http://dwg.ru/img/ng.png"></div>
</td></tr></table>
left, top настраивай как хочешь 
