<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title></title>
</head>
<body>
<style type="text/css">
#zindexDiv{
position:absolute;
z-index:50;
width:expression(this.nextSibling.offsetWidth);
height:expression(this.nextSibling.offsetHeight);
top:expression(this.nextSibling.offsetTop);
left:expression(this.nextSibling.offsetLeft);
}
#divUp{
z-index:99;
position:absolute;
background-color:red;
width:100;
height:18;
overflow:hidden;
height:60px;
}
#ddlTest{
width:200;
z-index:1;
}
</style>
<iframe id="zindexDiv" frameborder="0"></iframe>
<div id="divUp">aaaaaaa<br>bbbbbbb<br>ccccccc</div>
<br/>
<select id="ddlTest"><option>test0<option>test1<option>test2<option>test3</select>
</html>