/**
 * opacity.css
 */

body {
	background-color: #ccc;
	background-image: url(bg.jpg);
}

p {
	font: normal normal 12px Verdana;
	color: #fff;
	margin: 10px;
}

#transparent {
	width: 300px;
	border: 1px solid #000;
	
	background: url(blackTransparent80.png);
	_background-image: none;
	_background-color: #000000;
	_filter:alpha(opacity=80);
}

#opaque {
	border: 1px solid red;
	position: relative;
}