1、在Flash加入：<param name="wmode" value="opaque">或者<param name="wmode" value="transparent">（即，需要加入窗口模式）；
2、在DIV里加入：position:absolute;z-index:x;（x值越大越处于上层）。


<object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase=
"http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,19,0"
 width="964" height="225">
        <param name="movie" value="/images/banner.swf" />
        <param name="quality" value="high" />
    <param name="wmode" value="transparent">
        <embed src="/images/banner.swf" quality="high"
pluginspage="http://www.macromedia.com/go/getflashplayer"
 type="application/x-shockwave-flash" width="964" height="225"></embed>
    </object>