no problem amico  guarda e copia questo codice html
il lavoro e svolto sui livelli 
<!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=iso-8859-1" />
<title>Documento senza titolo</title>
<style type="text/css">
<!--
#Layer1 {
	position:absolute;
	left:44px;
	top:92px;
	width:77px;
	height:79px;
	z-index:1;
	visibility: visible;
}
#Layer2 {
	position:absolute;
	left:202px;
	top:79px;
	width:269px;
	height:228px;
	z-index:2;
}
#Layer3 {
	position:absolute;
	left:296px;
	top:178px;
	width:77px;
	height:76px;
	z-index:3;
	visibility: visible;
}
#Layer4 {
	position:absolute;
	left:111px;
	top:126px;
	width:78px;
	height:77px;
	z-index:1;
	visibility: inherit;
}
#Layer5 {
	position:absolute;
	left:88px;
	top:135px;
	width:112px;
	height:98px;
	z-index:1;
	visibility: visible;
}
#Layer6 {
	position:absolute;
	left:194px;
	top:156px;
	width:83px;
	height:82px;
	z-index:1;
}
-->
</style>
</head>
<body>
<div id="Layer6">
  <object classid="clsid

27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,19,0" width="133" height="100">
    <param name="movie" value="file:///H|/LAVORI FLASH MX/ANIMAZIONI/PENSIERI/PENSIERO-1.swf" />
    <param name="quality" value="high" />
    <embed src="file:///H|/LAVORI FLASH MX/ANIMAZIONI/PENSIERI/PENSIERO-1.swf" quality="high" pluginspage="http://www.macromedia.com/go/getflashplayer" type="application/x-shockwave-flash" width="133" height="100"></embed>
  </object>
</div>
<img src="CREAZIONELOGHI/loghiserieallbr/images/SERIE ALLBR-011.jpg" width="350" height="350" />
</body>
</html>
le voci layer si riferiscono al posizionamento del file flash in sovrapposizione dell'immagine 
<!--
#Layer1 {
	position:absolute;
	left:44px;
	top:92px;
	width:77px;
	height:79px;
	z-index:1;
	visibility: visible;
}
#Layer2 {
	position:absolute;
	left:202px;
	top:79px;
	width:269px;
	height:228px;
	z-index:2;
}
#Layer3 {
	position:absolute;
	left:296px;
	top:178px;
	width:77px;
	height:76px;
	z-index:3;
	visibility: visible;
}
#Layer4 {
	position:absolute;
	left:111px;
	top:126px;
	width:78px;
	height:77px;
	z-index:1;
	visibility: inherit;
}
#Layer5 {
	position:absolute;
	left:88px;
	top:135px;
	width:112px;
	height:98px;
	z-index:1;
	visibility: visible;
}
#Layer6 {
	position:absolute;
	left:194px;
	top:156px;
	width:83px;
	height:82px;
	z-index:1;
}
-->
</style>
</head>
questa stringa indica il file flash e il suo alloggiamento
<body>
<div id="Layer6">
  <object classid="clsid

27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,19,0" width="133" height="100">
    <param name="movie" value="file:///H|/LAVORI FLASH MX/ANIMAZIONI/PENSIERI/PENSIERO-1.swf" />
    <param name="quality" value="high" />
    <embed src="file:///H|/LAVORI FLASH MX/ANIMAZIONI/PENSIERI/PENSIERO-1.swf" quality="high" pluginspage="http://www.macromedia.com/go/getflashplayer" type="application/x-shockwave-flash" width="133" height="100"></embed>
  </object>
</div>
questo e' il tag dell'immagine principale
<img src="CREAZIONELOGHI/loghiserieallbr/images/SERIE ALLBR-011.jpg" width="350" height="350" />
clicca su questo link e guarda il prodotto finale io non ho messo un orologio ma l'effetto che tu vuoi sicuramente e questo  
http://bluroy.altervista.org/test%20sovrapposizione.html 
ok!!!!!:fonzie: