flash over the div tag problem

* By default, Flash is always on top.
* Applying a wmode of opaque (or, in some cases, transparent) is the solution.

Opaque mode allows your DHTML drop down menus to stay in front of your Flash movie as well as hiding non-essential Flash from screen readers. Yes, transparent mode will also allow your DHTML drop down menus to render properly and will hide non-essential Flash, but due to possible performance issues, that's best left for opaque mode. Use transparent mode to show elements stacked beneath your Flash movie and when actual transparency is needed.

another solution.. check the link below

http://nickcowie.com/2006/layering-flash-and-html-tutorial/

http://www.boldfishclient.co.uk/go/flash
(uses the UFO embedding method with wmode set to transparent)

Browsercam link to screen grabs to see cross browser efficiency:
http://www.browsercam.com/public.aspx?proj_id=344019