Ты по другому делай:
<html>
<body>
<div id="Layer1" style="position:absolute; width:73px; height:37px; z-index:1; left: 100px; top: 58px"><img ***="4444.gif" width="80" height="45" border="0" align="top"></div>
<div id="Layer2" style="position:absolute; width:414px; height:115px; z-index:2; left: 112px; top: 58px">
TEST</div>
</body>
</html>
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