div#banner
{
position:relative;
width:730px;
height:135px;
margin:auto;
background-color44:#ff0000;
margin-bottom:12px;
overflow:hidden;  
}

div#banner_2
{
top:0px;
position:absolute;
display:block; 
left:0px; 
background-image:url("../../imagenes/banners/carcasa.png"); 
width:730px; 
height: 135px;
background-repeat: no-repeat;   
behavior: url(cuerposweb/js/iepngfix.htc);
}