I have come across a few sites which use layered text which is placed absolutely to appear in a browser somewhere near the bottom of the page. It is however the very first thing to appear in the source code after the BODY tag. It has H1 and H2 tages followed by the P tag. The information found is all relevant to the site and has most of the sites major keyword phrases in it. the owner of the site stated that he designed it like this because he wanted to place images at the top of his homepage without possibly being penalized by SEs for not having relevant text etc. at or near the top of the page. I personally think this is OK for him to do and i am thinking of adopting the same principal on my sites. I would just like to hopefully hear some comments on this before I go ahead though. Thanks.