Flash files and <div> layers

Can you put .swf's UNDER something?

[stuntdubl]

I am trying to do a little flash banner ad
right aligned using style sheet layers. I was wondering if it
is possible to put a flash file UNDER another file, so that the overlap when viewed at different resolutions is accounted for.
HELP PLEASE!

[tedster]

This question came up a little while back, and the consensus was that .swf files must be on top. At least no one had found a way to place a div over top of a .swf file at that point.