Suresh,

                Thanx for ur reply.Yah i will do it.But my question is in 
Flash and dreamweaver,if u want to show one layer as top you can set some 
property.Like that is any property is ther for div element.
And at the same time i am dispalying that Using XSLT only.So i searched in 
XSLT also.But no otption is like that.

               If u find any property please Let me know.

            And Once again thanx for ur reply

-Udhaya