div
например:
<div id="Layer1" style="position:absolute; width:200px; height:115px; z-index:1; top: 48px;
left: 120px"><object classid="clsid:D27CDB6E-AE6D-11cf-96B8-
444553540000"
codebase="http://download.macromedia.com/pub/shockwave/cab
s/flash/swflash.cab#version=5,0,0,0" width="550" height="400">
<param name=movie value="/flash.swf">
<param name=quality value=high>
<embed src="/flash.swf" quality=high
pluginspage="http://www.macromedia.com/shockwave/download
/index.cgi?P1_Prod_Version=ShockwaveFlash"
type="application/x-shockwave-flash" width="550"
height="400">
</embed>
</object></div>