div.banner650x120 div.frame {
 	width:726px;
 	height:118px;
 	position:absolute; 
	z-index:1;
	border:1px solid #000;
}
div.banner650x120 {
 	width:650px;
 	height:120px;
 	position:relative;
 	z-index:2;
}
 

div.label {
 	position:absolute;
 	top:-8px;
 	left:0;
 	font-family:arial;
 	letter-spacing:1px;
 	font-size:10px;
 	color:#999;
}