<a style="display: block;height: 131px;position: absolute;z-index: 999;width: 222px;background: url('http://xx.xx.com/images/blank.gif') repeat scroll 0 0 rgba(0, 0, 0, 0);" href="http://xx.html"></a>

<div class="start" style="z-index: 99;">

    <object width="221" height="144" classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,29,0">

          <param name="movie" value="http://xx/start.swf">

          <param name="quality" value="high">

          <param name="wmode" value="transparent">

          <embed width="221" height="144" src="http://xx/start.swf" wmode="transparent" quality="high" pluginspage="http://www.macromedia.com/go/getflashp layer" type="application/x-shockwave-flash">

    </object>

</div>

background: url('http://xx.xx.com/images/blank.gif') repeat scroll 0 0 rgba(0, 0, 0, 0);