[trikadin]

<style>
#b1, #b2 {
 position: absolute;
 left: 5px;
 top: 5px;
 width: 500px;
 height: 100px;
 font-size: 60px;
 color: #fff;
 padding: 5px;
}

#b1 {
 background: red;
}

#b2 {
 opacity: .5;
 filter: alpha(opacity=50);
}
</style>
<div id="b1"></div>
<div id="b2">Текст</div>